A Reasoned Response to the CRA's Views on the Scope and Interpretation of Paragraph 95(6)(b)

The Taxation of Partnerships in Canada - In discussing the taxation of partnerships in Canada, the article first gives an overview of Canada's approach to partnership taxation, the types of partnerships recognized by Canadian law and the Income Tax Act of Canada, and the status of limited partners under the Act. The article then considers specific aspects of partnership taxation, including, among ...

Johnson, Elizabeth J., (2009)

Higher education and economic development : do we face an intertemporal trade-off?

Wilson, James R., (2009)

Microeconomic efficiencies and macroeconomic inefficiencies : on sustainable fisheries policies in very poor countries

Wilson, James R., (2008)