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40 Can. Tax J. iii (1992)

handle is hein.journals/cdntj40 and id is 1 raw text is: 



19 2  V lu e  O,  ss e  um e.1  /Nu er


CANADIAN TAX JOURNAL

REVUE FISCALE CANADIENNE


   1   The Thin Capitalization Rules: Role and Reform - Tim Edgar
 55    V6rification diligente lors de l'achat d'une entreprise : Certains
       aspects fiscaux - Serge Bilodeau
 99    Is the New Tax Court of Canada Absolutely Bound by Decisions
       of the Federal Court - Trial Division? - J.E. Fulcher
114,   Employee Stock Options Revisited - Suzanne Michaelson
148    Overoptimism and the GST: A Critical Comment on the Hamilton
       and Kuo General Equilibrium Analysis - G.C. Ruggeri and
       D. Van Wart
162    Current Cases: (FCA) The Queen v. Friedberg; The Queen v.
       Canadian Marconi Company; Everywoman's Health Centre Society
       v. The Queen - (FCTD) Boger Estate v. The Queen
177    International Tax Planning: Recent Developments in the Tax
       Treatment of Foreign Exchange Gains and Losses and Financial
       Instruments: The UK Experience
190    Personal Tax Planning/Planification fiscale personnelle:
       Planning for 1993: Proposed Amendments to the Deemed Realization
       Rules for Trusts
210    Modifications apportes aux r.gles sur la disposition r~put~e de
       fiducies : Planification pour 1993
231    The Taxation of Corporate Reorganizations: Reducing the Capital
       Tax Impact of Corporate Reorganizations
248    Fiscal Figures: Provincial Government Estimates for 1991-1992
260    Current Tax Reading
MS1    Member Services

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