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64 Can. Tax J. [i] (2016)

handle is hein.journals/cdntj64 and id is 1 raw text is: 2016 n VOLUME 64, No I ARTICLES Piercing the Veil: Private Corporations and the Income of the Affluent Michael Wolfson, Mike Veall, Neil Brooks, and Brian Murphy Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers Zakir Akhand and Michael Hubbard POLICY FORUM The Case Against Boutique Tax Credits and Similar Tax Expenditures Neil Brooks AWARDS Douglas] . Sherbaniuk Distinguished Writing Award / Prix d'excellence en redaction Douglas]J. Sherbaniuk Canadian Tax Foundation Regional Student-Paper Awards / Prix regionaux du meilleur article par un etudiant de Ia Fondation canadienne de fiscalite Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste FEATURES Finances of the Nation: Survey of Provincial and Territorial Budgets, 205-6 Current Cases: (FCA) Canada v. Superior Plus Corp.; (TCC) Barejo Holdings ULC v. The Queen; (TCC) Birchcliff Energy Ltd. v. The Queen International Tax Planning: Subsection 247(3): What Are Reasonable Efforts? Personal Tax Planning / Planification fiscale personnelle : Review of the Stock Option Sourcing Rules for Immigrating and Emigrating Employees / Examen des regles sur les options d'achat d'actions sur Ia source pour les employs emigrants et immigrants Corporate Tax Planning: Statutory Ratification Current Tax Reading