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71 Can. Tax J. [i] (2023)

handle is hein.journals/cdntj71 and id is 1 raw text is: 

2023   VOLUME   71, NO I


PEER-REVIEWED ARTICLES
Ta     ee    e Eff   o a  e   s  C        e      ce
etween   a TFSA ano an RRSP




POLICY FORUM
dtors'  ntroduct on-Tne  Tax Treatment of Cryptoassets


Tne  ncome  Taxation of Crypto Contracts

D   -gta Asset nI ng and GST Tax Polcy Versus PblC PolCy'

Canaca's P roposec Cry ptoasset Leg saton

Non-Fng   ble Tokens and Tne r ncome Tax Treatment



SYMPOSIUM
Par  Two  n Cana-a?

ntrouc-ngaGoba Mnmm Tax (P ar Two) n Canaa:
Some  Knowns  and Jnnowns

Canadan  QDMTT Ca enges


Tne  Rev sed Case of IP Reg mes Jnder tne GloBE Rules:
A Canad an PerspeCTve


mpement   ng P  arTwo: Potenta  Confcts wtn
nvest me nt T reat es


         Leslie Beger Jonathan Farra;
         Ruth Pogacar and Lu Y Zhang




     Alan Macnaughton, Kevin Milligan,
     Daniel 5andler, and Frances Woolley

                      Cohin Romano

 David Douglas Robertson and 5elena Ing

Robert G. Kreklewetz and LauraJ. Burlock

                    Laura Gheorghiu




         jinyan Li and Jean Pierre Vidal


                         Jinyan Li

          jinyan Li, Angelo Nikolakakis,
                and Jean Pierre Vidal


          Lyne Latulippe, Christine Ally,
                 and Julie 5. Gosselin


  Catherine Brown and Elizabeth Whitsitt

    (Continued on inside front cover)