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61 Can. Tax J. [i] (2013)

handle is hein.journals/cdntj61 and id is 1 raw text is: 2013 n VOLUME61,NOI CANADIAN TAX JOURNAL EVUE SCALE CANADIENNE ARTICLES Expatriation: The American s Tax Experience in Canada Comparative Tax Advantages o Cqanadian Pension Funds as Investors in Real Estate Alex S. MacNevi Les incitatifs fiscaux pour les anges investisseurs LeieeLorpentier etjean-Marc Suret POLICY FORUM The End of Transfer Pricing? Robert Couzin AWARDS Douglas J. Sherbaniuk Distinguished Writing Award Prix d'excellence en redaction Douglas J. Sherbaniuk Canadian Tax Foundation Regional Student-Paper Awards/ Prix reionaux du meilleur article d'etudiant de Ia Fondation canadienne de fiscalite FEATURES Current Cases: (SCC) Canada v. GlaxoSmithKline Inc.: (TCC) Guindon v. The Queen: (TCC) Kossow v. The Queen International Tax Planning: Subsection 88(3: Deferring Gains on Liquidation and Dissolution Corporate Tax Planning: Recent Legislation Affecting Partnerships and Foreign Affiliates-Subsection 88(I) and Section l00 Personal Tax Planning/ Planification fiscal personnelle A Review of Individual Pension Plans Examen des regimes de retraite individuels Current Tax Reading F C DAN TAX FOUNDATION FONDATONCANADIENNE m a DE FISCALITE

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