Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation, Volumes 1 à 2

Couverture
Canadian Tax Foundation., 1997

Table des matières

Address by the President of the Canadian Bar Association
5
Address by the Minister of National Revenue
9
A Vision for Revenue Canada
11
Accountability
8
Revenu Canada en tant quavantage concurrentiel
7
Current Tax Issues
10
Deemed Disposition on January 1 1999
5-22
Update on LLCsULCs
6-1
Business and Property Income 1
19-29
27
20-2
Offsetting of Financial Assets
20-31
Planning Opportunities
21-1
16
21-16
26
21-26
34
21-34
6
6

CORPORATE REORGANIZATIONS
6-2
Update on LLCsULCS 613
6-13
A Review
7-1
A Review of Recent Positions
7-19
Disclosure and Presentation
8-1
Standards and Ethics in Tax Practice
8-17
Controversy and Policy
8-23
Corporate Reorganizations
10-35
Triggering Event Caused by a Disposition of Property That
11-15
36
11-36
70
11-70
11
13-11
25
13-25
31
14-31
Recent Corporate Transactions
14-39
The TorontoDominion BankDeutsche Telekom
15-10
Back to the Future
1
8
8
Inco Limited Takeover of Diamond Fields Resources Inc
11
10
18-10
18
18-18
27
18-27
Complying with Requirements
19-9
11
19-19
25
19-25
Business and Property Income 2
13
10
23-10
Are We There Yet? Shawn D Porter CA 241
24-1
8
24-8
32
24-21
36
24-36
12
25-12
20
25-20
Adventure in the Nature of Trade
26-1
Business and Property Income 3
Rethinking the Reasonable
28-1
11
28-11
43
28-43
1
1
35
30-35
16
31-16
Small Business Case Study
31-23
iv
iv
5
32-5
6
9
16
1
1
11
9
9

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