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62 Can. Tax J. [i] (2014)

handle is hein.journals/cdntj62 and id is 1 raw text is: 

2014  VOLUME62,NO  I



   Challenges in Shifting Canadian Taxation Tow ard Consumption

   The Section 68 Reasonableness Standard After TransAlta            Robert D. Mc~e
   The Importance of Farnily Resemblance: Series of Transactions After Copthorne

   Editors Introduction-The General Anti-Avoidance Rule at 25             Tim mEo
   Some Thoughts on the Supreme Courts Approach to the Determination
   of Abuse Under the General Anti-Avoidance Rule                      Br1n.. Ar-nold
   Defending Against a GAAR Reassessment                 Al!a M. chartz andeiin!-. Yip
   New Zealand's General Anti-Avoidance Rule-A Triumph of Flexibility over Gertainty  Crag life

   Douglas J. Sherbaniuk Distinguished Writing Award/
   Prix d'excellence en redaction Douglas J. Sherbaniuk
   Canadian Tax Foundation RegionalStudent-Paper Awards /
   Prix regionaux du neilleur article par un etudiant de la Fondation canadienne de fiscalite

   Current Cases: (SCC) Envision Credit Union v. Canada: (FCA) Canada (National Revenue) .
   JP Morgan Asset Management (Canadaj Inc.: (TCC D& D Livestock Ltd. v. The Queen
   International Tax Planning: Estate Planning: US-Resident Beneficiaries of a Canadiadn Estate-
   Part I
   Personal Tax Planning / Planification fiscal personnelle : Tax Writeoffs for Investment Losses:
   Lessons fror Cases Involving Victirs of Investment Fraud Montants deductibles aux fins de
   I'impot au titre des pertes de placement : Lecons tirees de cas concernant des victimes de fraude
   en matiere dinvestissement
   Corporate Tax Planning: The Bump Denial Rules Revisited
   Current Tax Reading

        mC aDE FISCALITE

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