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63 Can. Tax J. [i] (2015)

handle is hein.journals/cdntj63 and id is 1 raw text is: 
2015  VOLUME63,  NO I


Glen E. Cronkwright, 934 20 5


ARTICLES
.L. Isley and the Tnsition to the Post WarTax System: 943 946Cm
Warfare State, Welfare State, and the Selling ofthe Personal Income Tax,
942   945                                                               e    otson
The Disjunction Between Corporate Residence and Corporate Taxation:
Is Improvement Possible                                               eofe  0oer


POLICY FORUM
Effective Tax Rates for Multinationals- he Role of Tax Incentives and Tax Planning
                                              W.  Steven Clark and Alexander Klemm


AWARDS
Douglas J. Sherbaniuk Distinguished Writing Award
Prix d'excellence en redaction Douglas]. Sherbaniuk
Canadian Tax Foundation Regional Student Paper Awards
Prix regionaux du meilleur article par un 6tudiant de la Fondation adienne de fiscalite


FEATURES
Finances of the Nation: Survey of Provincial and Territorial Budgets, 20 45
Current Cases: (TCC) Devon Canada  Corporation v. The Queen; (TCC) F-enco Industies
Limited v. The Queen; (TCC)J.K. Read Engineering Ltd. v. The Queen
International Tax Planning: Recommended Improvements to the Upstream Loa uIes
Personal Tax Planning! Planification fiscale personnelle : Testamentary Trusts: The New
Rules / Fiducie testamentaire : Les nouvelles regles
Corporate Tax Planning: Paid Up Capital Planning
Current Tax Reading