Journals

Vern Krishna CM, KC, LSM, FCPA

2009 Year-End Tax Planning for Investors, VOLUME 20, NUMBER 2, Canadian Current Tax, November 1 2009 (Newsletter)
“Withholding Tax Systems”, Volume 19, number 12, Canadian Current Tax, Sept 1 2009 (Newsletter)
“Treaty Shopping and the Concept of Beneficial Ownership in Double Tax Treaties”, Volume 19, number 11, Canadian Current Tax, Aug 1 2009 (Newsletter)
“Tax Audits and Investigations”, Volume 19, number10 , Canadian Current Tax, July 1 2009 (Newsletter)
“The Madoff Scheme: Rob Peter to Pay Paul”, Volume 19, number 8, Canadian Current Tax, May 1 2009 (Newsletter)
“Tax Evasion or Fraud: Does It Really Matter?”, Volume 19, number 8, Canadian Current Tax, May 1 2009 (Newsletter)
“GAAR Trumps Westminster in Lipson”, Volume 19, number 8, Canadian Current Tax, May 1 2009 (Newsletter)
“Determining Corporate Presence for Tax Purposes”, Volume 19, number 7, Canadian Current Tax, April 1 2009 (Newsletter)
“Transfer Pricing”, Volume 19, number 6, Canadian Current Tax, March 1 2009 (Newsletter)
“2009 Indexation Adjustment for Personal Income Taxes”, Volume 19, number 5, Canadian Current Tax, Feb 1 2009 (Newsletter)
“Tax Aspects of Equity Financing”, Volume 19, number 5, Canadian Current Tax, Feb 1 2009 (Newsletter)
“The Nature of Tax Law”, Volume 19, number 4, Canadian Current Tax, Jan1 2009 (Newsletter)
“Stock Dividents”, Volume 19, number 4, Canadian Current Tax, Jan1 2009 (Newsletter)
“Profiling for Tax Audits”, Volume 19, number 4, Canadian Current Tax, Jan1 2009 (Newsletter)
“The Constitutional Power to Tax”, Volume 19, number 4, Canadian Current Tax, Jan1 2009 (Newsletter)
“Equity Financing: Corporate Aspects”, Volume 19, number 3, Canadian Current Tax, Dec 1 2008 (Newsletter)
“Year-End Planning for Business”, Volume 19, number 3, Canadian Current Tax, Dec 1 2008 (Newsletter)
“Use Your Losses to Advantage”, Volume 19, number 3, Canadian Current Tax, Dec 1 2008 (Newsletter)
“Excessive Executive Compensation”, Volume 19, number 3, Canadian Current Tax, Dec 1 2008 (Newsletter)
“Tax Uncertainties Plague Cross-Border Investors”, Volume 19, number 2, Canadian Current Tax, Nov 1 2008 (Newsletter) with Elinore Richardson and Pamela Cross
“2008 Year-End Tax Planning for Employees”, Volume 19, number 2, Canadian Current Tax, Nov 1 2008 (Newsletter)
“Taxation for Damages”, Volume 19, number 1, Canadian Current Tax, Oct 1 2008 (Newsletter)
“2008 Year-End Tax Planning for Investors”, Volume 19, number 1, Canadian Current Tax, Oct 1 2008 (Newsletter)
“Disclosure of Executive Compensation”, Volume 18, number 12, Canadian Current Tax, Sept 1 2008 (Newsletter)
“Understanding Tax Rates”, Volume 18, number 12, Canadian Current Tax, Sept 1 2008 (Newsletter)
“The Legacy of Al Capone in Tax Law”, Volume 18, number 12, Canadian Current Tax, Sept 1 2008 (Newsletter)
“Exchange of Fiscal Information Between Countries”, Volume 18, number 12, Canadian Current Tax, Sept 1 2008 (Newsletter)
“Common Interest Privilege”, Volume 18, number 11, Canadian Current Tax, Aug 1 2008 (Newsletter)
“Risks of Income Splitting”, Volume 18, number 11, Canadian Current Tax, Aug 1 2008 (Newsletter)
“Choosing the Right Forum to Litigate Tax Cases”, Volume 18, number 11, Canadian Current Tax, Aug 1 2008 (Newsletter)
“Conflicts in Corporate Litigation”, Volume 18, number 10, Canadian Current Tax, Jul 1 2008 (Newsletter)
“Taxation of Income from Intellectual Property”, Volume 18, number 10, Canadian Current Tax, Jul 1 2008 (Newsletter)
“Vanishing Stock Valuations”, Volume 18, number 8, Canadian Current Tax, May 1 2008 (Newsletter)
“GARR versus the Westminster Principle: Which Trumps?”, Volume 18, number 7 , Canadian Current Tax, April 1 2008 (Newsletter)
“Onus of Proof in Tax Litigation”, Volume 18, number 6, Canadian Current Tax, March 1 2008 (Newsletter)
“Tax Havens, Money Laundering, & Terrorism”, Volume 18, number 5, Canadian Current Tax, Feb 1 2008 (Newsletter)
“Eluding Lenin’s Trap”, Volume 18, number 4, Canadian Current Tax, Jan 1 2008 (Newsletter)
“Tax Planning for the New Year”, Volume 18, number 4, Canadian Current Tax, Jan 1 2008 (Newsletter)
“Canada’s Bill of Rights for Taxpayers”, Volume 18, number 3, Canadian Current Tax, Dec 1 2007 (Newsletter)
“Tax Audits & Investigations”, Volume 18, number 3, Canadian Current Tax, Dec 1 2007 (Newsletter)
“2007 Year-End Tax Planning for Employees”, Volume 18, number 2, Canadian Current Tax, Nov 1 2007 (Newsletter)
“Insider Trading”, Volume 18, number 2, Canadian Current Tax, Nov 1 2007 (Newsletter)
“A Progressive Tax System”, Volume 17, number 12, Canadian Current Tax, Sept 1 2007 (Newsletter)
“Dual Retainers Can Be Hazards”, Volume 17, number 11, Canadian Current Tax, Aug 1 2007 (Newsletter)
“No Taxation Without a PE”, Volume 17, number 11, Canadian Current Tax, Aug 1 2007 (Newsletter)
“Corruption Payments and Legal Obligations”, Volume 17, number 10, Canadian Current Tax, July 1 2007 (Newsletter)
“Lawyers’ Conflicts in Corporate Litigation”, Volume 17, number 10, Canadian Current Tax, July 1 2007 (Newsletter)
“Budget Proposal to Deny Interest Expenses for Foreign Investments”, Volume 17, number 8, Canadian Current Tax, May 1 2007 (Newsletter)
“Taxing Canadian Citizens”, Volume 17, number 6, Canadian Current Tax, March 1 2007 (Newsletter)
“Gambling Gains”, Volume 17, number 6, Canadian Current Tax, March 1 2007 (Newsletter)
“Changing Legal Demographics”, Volume 17, number 3, Canadian Current Tax, Dec 1 2006 (Newsletter)
“Outsourcing India”, Volume 17, number 3, Canadian Current Tax, Dec 1 2006 (Newsletter)
“Asset Protection”, Volume 17, number 3, Canadian Current Tax, Dec 1 2006 (Newsletter)
“Tax Planning for the New Year”, Volume 17, number 3, Canadian Current Tax, Dec 1 2006 (Newsletter)
“2006 Year-End Planning for Businesses”, Volume 17, number 2, Canadian Current Tax, Nov 1 2006 (Newsletter)
“2006 Year-End Tax Planning for Investors”, Volume 17, number 2, Canadian Current Tax, Nov 1 2006 (Newsletter)
“2006 Year-End Tax Planning for Employees”, Volume 17, number 2, Canadian Current Tax, Nov 1 2006 (Newsletter)
“The Legal Responsibilities of Accountants”, Volume 17, number 1, Canadian Current Tax, Oct 1 2006 (Newsletter)
“Financial Misfeasance”, Volume 16, number 11, Canadian Current Tax, Aug 1 2006 (Newsletter)
“Backdating Stock Options”, Volume 16, number 11, Canadian Current Tax, Aug 1 2006 (Newsletter)
“Deductibility of Legal Fees by Employees”, Volume 16, number 10, Canadian Current Tax, July 1 2006 (Newsletter)
“Common Interest Privilege”, Volume 16, number 9, Canadian Current Tax, June 1 2006 (Newsletter)
“Outsourcing Legal Services”, Volume 16, number 8, Canadian Current Tax, May 1 2006 (Newsletter)
“Singapore: The Next Financial Haven”, Volume 16, number 8, Canadian Current Tax, May 1 2006 (Newsletter)
“Tax Deductions for Legal Fees”, Volume 16, number 5, Canadian Current Tax, Feb1 2006 (Newsletter)
“Expert Opinions”, Volume 16, number 5, Canadian Current Tax, Feb1 2006 (Newsletter)
“A Flat Income Tax”, Volume 16, number 3, Canadian Current Tax, 1 Dec 2005 (Newsletter)
“Finance Reduces Taxes on Dividends”, Volume 16, number 3, Canadian Current Tax, 1 Dec 2005 (Newsletter)
“2005 Year-End Tax Planning for Employees”, Volume 16, number 2, Canadian Current Tax, Nov 1 2005 (Newsletter)
“2005 Year-End Tax Planning for Investors”, Volume 16, number 2, Canadian Current Tax, Nov 1 2005 (Newsletter)
“2005 Year-End Planning for Business”, Volume 16, number 2, Canadian Current Tax, Nov 1 2005 (Newsletter)
“Constitutional Tax Disputes”, Volume 16, number 1, Canadian Current Tax, Oct 1 2005 (Newsletter)
“Childcare Expenses”, Volume 16, number 1, Canadian Current Tax, Oct 1 2005 (Newsletter)
“Certified General Accountants of Ontario Announces its 2005 Ivy Thomas Award Winner”, Volume 15, number 12, Canadian Current Tax, Sept 1 2005 (Newsletter)
“Liability of Non-Lawyers for Legal Malpractice”, Volume 15, number 11 , Canadian Current Tax, Aug 1 2005 (Newsletter)
“Tax Implications of the Gomery Inquiry”, Volume 15, number 11 , Canadian Current Tax, Aug 1 2005 (Newsletter)
“Tax Distinctions Without a Difference”, Volume 15, number 10, Canadian Current Tax, July 1 2005 (Newsletter)
“Profiling for Tax Audits”, Volume 15, number 10, Canadian Current Tax, July 1 2005 (Newsletter)
“The Injustice of Reverse Onus in Tax Law”, Volume 15, number 9, Canadian Current Tax, June 1 2005 (Newsletter)
“Profiling for Tax Audits”, Volume 15, number 9, Canadian Current Tax, June1 2005 (Newsletter)
“Personal Liability of Directors”, Volume 15, number 6, Canadian Current Tax, March 1 2005 (Newsletter)
“Bribery and Corruption”, Volume 15, number 6, Canadian Current Tax, March 1 2005 (Newsletter)
“Have Some Madeira M’Dear”, Volume 15, number 4, Canadian Current Tax, Jan 1 2005 (Newsletter)
“Stock Options”, Volume 15, number 4, Canadian Current Tax, Jan 1 2005 (Newsletter)
“Charitable Donations for Disaster Relief”, Volume 15, number 4, Canadian Current Tax, Jan 1 2005 (Newsletter)
“Valuation of Stocks”, Volume 15, number 3, Canadian Current Tax, Dec 1 2004 (Newsletter)
“The Barbados 2.5 Per Cent Solution”, Volume 15, number 2, Canadian Current Tax, Nov 1 2004 (Newsletter)
“The Nature of Tax Law”, Volume 15, number 2, Canadian Current Tax, Nov 1 2004 (Newsletter)
“Liability of Professionals in Business Decisions”, Volume 14, number 11, Canadian Current Tax, Aug 1 2004 (Newsletter)
“Whistle-Blowing by Lawyers”, Volume 14, number 11, Canadian Current Tax, Aug 1 2004 (Newsletter)
“Legal Privilege”, Volume 14, number 8, Canadian Current Tax, May 1 2004 (Newsletter)
“Expert Opinions”, Volume 14, number 8, Canadian Current Tax, May 1 2004 (Newsletter)
“Restrictions on Charitable Donation Deductions”, Volume 14, number 7, Canadian Current Tax, April 1 2004 (Newsletter)
“Liability of Professionals in Business Decisions”, Volume 14, number 6, Canadian Current Tax, March 1 2004 (Newsletter)
“Judicial Independence”, Volume 14, number 5, Canadian Current Tax, Feb1 2004 (Newsletter)
“A Lawyer’s Duty to Co-Clients”, Volume 14, number 5, Canadian Current Tax, Feb1 2004 (Newsletter)
“Penalties for Professional Advisors”, Volume 14, number 12, Canadian Current Tax, Sept 1 2004 (Newsletter)
“Tax Audits and Investigations”, Volume 14, number 12, Canadian Current Tax, Sept 1 2004 (Newsletter)
“Investor Confidence”, Volume 13, number 11, Canadian Current Tax, Aug 1 2003 (Newsletter)
“Professional Practice Through a Corporation”, Volume 13, number 11, Canadian Current Tax, Aug 1 2003 (Newsletter)
“Federal Court of Appeal Rules Non-Competition Payments Tax Free”, Volume 13, number 9, Canadian Current Tax, June 1 2003 (Newsletter)
“Tax Shelters”, Volume 13, number 9, Canadian Current Tax, June 1 2003 (Newsletter)
“Whistle Blowing and Privilege”, Volume 13, number 9, Canadian Current Tax, June 1 2003 (Newsletter)
“Taxation of Disability Payments”, Volume 13, number 9, Canadian Current Tax, June 1 2003 (Newsletter)
“Tax Deduction of Mortgage Interest”, Volume 13, number 8, Canadian Current Tax, May 1 2003 (Newsletter)
“Professional Corporations”, Volume 13, number 7, Canadian Current Tax, April 1 2003 (Newsletter)
“Double Taxation of Dividends”, Volume 13, number 7, Canadian Current Tax, April 1 2003 (Newsletter)
“Art Donation Scams”, Volume 13, number 6, Canadian Current Tax, March 1 2003 (Newsletter)
“Accounting: Principles vs. Rules”, Volume 13, number 6, Canadian Current Tax, March 1 2003 (Newsletter)
“Accountants Are Not Privileged”, Volume 13, number 4, Canadian Current Tax, Jan 1 2003 (Newsletter)
“Contingency Fees”, Volume 13, number 4, Canadian Current Tax, Jan 1 2003 (Newsletter)
“Year-End Tax Planning for Employees”, Volume 13, number 3, Canadian Current Tax, Dec 1 2002 (Newsletter)
“Year-End Tax Planning for Investors”, Volume 13, number 3, Canadian Current Tax, Dec 1 2002 (Newsletter)
“Perks of Office”, Volume 13, number 1, Canadian Current Tax, Oct 1 2002 (Newsletter)
“Income Trusts”, Volume 13, number 12, Canadian Current Tax, Sept 1 2003 (Newsletter)
“Income Tax Audits”, Volume 13, number 12, Canadian Current Tax, Sept 1 2003 (Newsletter)
“Partnerships are relationships of Confidence”, Volume 12, Number 11, Canadian Current Tax, August 1 2002 (Newsletter)
“The Distinction Between Business and Personal Expenses”, Volume 12, number 9, Canadian Current Tax, June 1 2002 (Newsletter)
“Voluntary Disclosure”, Volume 12, number 8, Canadian Current Tax, May 1 2002 (Newsletter)
“Professional Corporations”, Volume 12, number 7, Canadian Current Tax, April 1 2002 (Newsletter)
“The Underground Economy”, Volume 12, number 6, Canadian Current Tax, March 1 2002 (Newsletter)
“How Independent are ‘Independent’ Auditors?”, Volume 12, number 5, Canadian Current Tax, Feb 1 2002 (Newsletter)
“Goodwill Write-Offs” Volume 12, number 5, Canadian Current Tax, Feb 1 2002 (Newsletter)
“Stock Options”, Volume 12, number 12, Canadian Current Tax, Sept 1 2002 (Newsletter)
“Opinion Disclaimers”, Volume 11, number 12, Canadian Current Tax, Sept 1 2001 (Newsletter)
“Transfer Pricing”, Volume 11, number 12, Canadian Current Tax, Sept 1 2001 (Newsletter)
“Spousal Cohabitation”, Volume 11, number 11, Canadian Current Tax, Aug 1 2001 (Newsletter)
“The Injustice of Reverse Onus in Tax Law”, Volume 11, number 9, Canadian Current Tax, June 1 2001 (Newsletter)
“Stock Options Bite Back”, Volume 11, number 9, Canadian Current Tax, June 1 2001 (Newsletter)
“Partnerships”, Volume 11, number 8, Canadian Current Tax, May 1 2001 (Newsletter)
“Professional Corporations”, Volume 11, number 7, Canadian Current Tax, April 1 2001 (Newsletter)
“Tax Law as Behavioural Science”, Volume 11, number 7, Canadian Current Tax, April 1 2001 (Newsletter)
“Rectification Orders”, Volume 11, number 5, Canadian Current Tax, Feb 1 2001 (Newsletter)
“The Underground Economy”, Volume 11, number 5, Canadian Current Tax, Feb 1 2001 (Newsletter)
“Tax Evasion & Money Laundering”, Volume 11, number 5, Canadian Current Tax, Feb 1 2001 (Newsletter)
“Two-Lawyer Rule”, Volume 11, number 4, Canadian Current Tax, Jan1 2001 (Newsletter)
“Capital Gains”, Volume 11, number 3, Canadian Current Tax, Dec 1 2000 (Newsletter)
“Year-End Tax Planning”, Volume 11, number 3, Canadian Current Tax, Dec 1 2000 (Newsletter)
“Frequent-Flyer Points”, Volume 11, number 3, Canadian Current Tax, Dec 1 2000 (Newsletter)
“Internet Consumption Taxes”, Volume 11, number 2, Canadian Current Tax, Nov 1 2000 (Newsletter)
“Use of Stock Options in Portfolio Management”, Volume 10, number 12, Canadian Current Tax, Sept 1 2000 (Newsletter)
“OECD Moves Against Tax Havens”, Volume 10, number 11, Canadian Current Tax, Aug 1 2000 (Newsletter)
“Personal Liability of Directors for Corporate Taxes”, Volume 10, number 10, Canadian Current Tax, July 1 2000 (Newsletter)
“Charitable Giving and Inflated Values”, Volume 10, number 9, Canadian Current Tax, June 1 2000 (Newsletter)
“Focus on International Tax”, Volume 10, number 8, Canadian Current Tax, May 1 2000 (Newsletter)
“Damages Exempt from Retail Sales Tax”, Volume 10, number 7, Canadian Current Tax, April 1 2000 (Newsletter)
“The Scope of GARR”, Volume 10, number 7, Canadian Current Tax, April 1 2000 (Newsletter)
“The Duty to File Tax Returns”, Volume 10, number 6, Canadian Current Tax, March 1 2000 (Newsletter)
“Tax Myths”, Volume 10, number 5, Canadian Current Tax, Feb 1 2000 (Newsletter)
“Tax Rates in the New Century”, Volume 10, number 4, Canadian Current Tax, Jan 1 2000 (Newsletter)
“Tax Treatment of Payments for Domain Names and Related Damages”, Volume 10, number 4, Canadian Current Tax, Jan 1 2000 (Newsletter)
“Year-End Tax Planning”, Volume 10, number 2, Canadian Current Tax, Nov 1 1999 (Newsletter)
“Spousal and Child Support”, Volume 10, number 1, Canadian Current Tax, Oct 1 1999 (Newsletter)
2009 Year-End Tax Planning for Investors, VOLUME 20, NUMBER 2, Canadian Current Tax, November 1 2009 (Newsletter)
“The International Income Taxation of Electronic Commerce”, Certified General Accountants Association of Canada, Jan 1999 (Book: author)
“Insider Trading”, 9 Canadian Current Tax, No. 11, August 1 1999 (Newsletter)
“Selective Tax Breaks”, (1998-99), 9 Canadian Current Tax, No. 11, August 1 1999 (Newsletter)
“Rocky Stock Markets”, (1998-99), 9 Canadian Current Tax, No. 10, July 1 1999 (Newsletter)
“Limited Liability Partnerships”, (1998-99), 9 Canadian Current Tax, No. 9, June 1 1999 (Newsletter)
“Tax Rage”, (1998-99), 9 Canadian Current Tax, No. 8, May 1 1999 (Newsletter)
“Taxation of Personal Injury Awards”, (1998-99), 9 Canadian Current Tax, No. 6, March 1 1999 (Newsletter)
“Bribery and Corruption” (1998-99), 9 Canadian Current Tax, No. 6, March 1 1999 (Newsletter)
“The Tax Implications of Domain Names”, Volume 9, number 5, Canadian Current Tax, Jan 1 1999 (Newsletter)
“International Income Taxation of Electronic Commerce”, Volume 9, number 4, Canadian Current Tax, Jan 1 1999 (Newsletter)
“Ontario Legislature Validates Probate Retroactively”, Volume 9, number 3, Canadian Current Tax, Dec 1 1998 (Newsletter)
“Adding Insult to Injury”, Volume 9, number 3, Canadian Current Tax, Dec 1 1998 (Newsletter)
“The Distinction Between Business and Personal Expenses”, (1998-99), 9 Canadian Current Tax, No. 3, December 1 1998 (Newsletter)
“Foreign Income Reporting Requirements”, (1997-98), 8 Canadian Current Tax, No. 12, September 1 1998 (Newsletter)
“The Elusive Interest Deduction”, (1997-98), 8 Canadian Current Tax, No. 9,June 1 1998 (Newsletter)
“Taxation of Electronic Commerce”, (1997-98, 8 Canadian Current Tax, No. 6, March 1 1998. (Newsletter)
“Offshore Trusts”, (1997-98), 8 Canadian Current Tax, No. 5, February 1 1998. (Newsletter)
“Purposive Interpretation as a Weapon Against Tax Avoidance”, Canadian Current Tax, Vol. 8, No. 2, November 1 1997 (Newsletter)
“Avoiding Double Taxation” “Une Sarl Aux Etats-Unis”, CGA Magazine, October 1 1994, p. 45. (Magazine Entry)
“Moving the Goal Posts on Interest Deductibility”, CGA Magazine, April 1 1994, p. 30. (Magazine Entry)
“Corporate Share Capital Structures and Income Splitting: McClurg v. Canada”, Canadian Business Law Journal, Vol. 21, No. 3 (March 1993). (Journal article)
“Developments in the Law of Income Taxation: The 1986-87 Term” (Jan 1988), 10 Supreme Court Law Review, p. 297; (Journal article)
“Developments in the Law of Income Taxation: The 1985-86 Term” (Jan 1987), 9 Supreme Court Law Review, p. 487; (Journal article)
“Determining the `Fair Value’ of Corporate Shares”, Canadian Business Law Journal, Vol. 13, No. 2, p. 123 (Sept 1987); (Journal article)
“Determining the Value of Company Shares”, The Company Lawyer, Vol. 8, No. 2, p. 66 (Jan 1987); (Journal Article)
“A Law That Taxes Our Understanding”, Canadian Lawyer, December 1 1986, p. 10; (Magazine)
“The Settlement Privilege”, Canadian Current Tax, Volume 6, No. 9, June 1 1996 (Newsletter)
“Tax Rates and Bracket Creep”, Canadian Current Tax, Volume 6, No. 6, March 1 1996 (Newsletter)
“Administrative Concessions on Non-Taxable Perks”, Volume 6, No. 6, March 1 1996 (Newsletter)
“Corporate Taxation in the NAFTA Countries”, CGA Magazine, February 1 1996 p.45 (Magazine Entry)
“Resulting Trusts”, Canadian Current Tax, Volume 6, No. 5, February 1 1996 (Newsletter)
“The Taxation of Relocation Payments”, Canadian Current Tax, Volume 6, No. 4, January 1 1996(Newsletter)
“Corporate Taxation in the NAFTA Countries” Three Parts in CGA Magazine, December 1995 – February 1996, December 1 1995 (Magazine Entry)
“The High Cost of Tax Financing”, Canadian Current Tax, December 1 1995, Volume 6, No. 3 (Newsletter)
“The Netherlands as an Offshore Centre”, Canadian Current Tax, December 1 1995, Volume 6, No. 3 (Newsletter)
“First GAAR Case an Easy Win for Revenue” Canadian Current Tax, October 1 1995, Volume 6, No. 1 (Newsletter)
“Jersey the Oldest Tax Haven”, Canadian Current Tax, September 1 1995, Volume 5, no. 12 (Newsletter)
“What Constitutes a Business?” Canadian Current Tax, Volume 5, No. 9 (June 1 1995) (Newsletter)
“The Long Arm of Section 160?, CGA Magazine, May 1 1995, p. 32 (Magazine Entry)
“New Directions in Tax Interpretation”, Canadian Current Tax, February 1 1995, Volume 5, No. 5 (Newsletter)
“Child Support Payments Not Deductible without Custody”, Canadian Current Tax, January 1 1995, Volume 5, No. 4 (Newsletter)
“Spousal Cohabitation”, Canadian Current Tax, December 1 1994, Volume 5, No. 3 (Newsletter)
“Income Taxation of Individuals in NAFTA Countries”, Two Parts in CGA Magazine, February – March, 1995; Feb 1 1995 (Magazine Entry)
“Surrogatum Principle Applies to Employment Source Income”, Canadian Current Tax, October 1 1994, Volume 5, No. 1 (Newsletter)
“Avoiding Double Taxation” “Une Sarl Aux Etats-Unis”, CGA Magazine, October 1 1994, p. 45 (Magazine Entry)
“Supreme Court Restores Balance in Statutory Interpretation”, Canadian Current Tax, Vol. 4, No. 21 (September 1 1994) (Newsletter)
“Update on International Taxation”, Canadian Current Tax, Vol. 4, No. 21 (September 1 1994) (Newsletter)
“United States Supreme Court Upholds Unitary Taxation”, Canadian Current Tax, Vol. 4, No. 20 (August 1 1994) (Newsletter)
“The Scope of Employment Benefits”, Canadian Current Tax, Vol. 4, No. 18 (June 1 1994) (Newsletter)
“Retiring Allowances”, Canadian Current Tax, Vol. 4, No. 17 (May 1 1994) (Newsletter)
“Moving the Goal Posts on Interest Deductibility”, CGA Magazine, April 1 1994, p. 30 (Magazine Entry)
“Income Splitting Corporate Structures”, Canadian Current Tax, Vol. 4, No. 15 (March 1 1994) (Newsletter)
“Does Supreme Court Expand Deductibility of Business Expenses in Symes?”, Canadian Current Tax, Vol. 4, No. 14 (February 1 1994) (Newsletter)
“Carrying On Business In The United States: Choice of Form of Organization”, Canadian Current Tax, Vol. 4, No. 13 (January 1 1994) (Newsletter)
“Residence for United States Income Tax”, Canadian Current Tax, Vol. 4, No. 12 ( December 1 1993) (Newsletter)
“Cross Border Pensions”, Canadian Current Tax, Vol. 4, No. 10 (October 1 1993) (Newsletter)
“Stock Options Exercised After Becoming Non-Resident”, Canadian Current Tax, Vol. 4, No. 9 (September 1 1993) (Newsletter)
“International Employment Income”, Canadian Current Tax, Vol. 4, No. 8 (August 1 1993) (Newsletter)
“Liability of Shareholders for Corporate Taxes”, Canadian Current Tax, Vol. 4, No. 7 (July 1 1993) (Newsletter)
“GAAR and the Purification of Corporations for the Capital Gains Exemption: Part I”, Canadian Current Tax, Vol. 4, No. 6 (June 1 1993) (Newsletter)
“Interest Deductibility: More Form Over Substance”, Canadian Current Tax, Vol. 4, No. 5 (May 1 1993) (Newsletter)
“Corporate Share Capital Structures and Income Splitting: McClurg v. Canada”, Canadian Business Law Journal, Vol. 21, No. 3 (March 1993) (Journal)
“House of Lords Permits Use of Parliamentary Materials in Statutory Construction”, Canadian Current Tax, Vol. 4, No. 3, (March 1 1993) (Newsletter)
“Using the Capital Gains Exemption for Matrimonial Settlements”, Canadian Current Tax, Vol. 4, No. 2 (February 1 1993) (Newsletter)
“Converting Salary into Management Fees”, Canadian Current Tax, Vol. 4, No. 1 (January 1 1993) (Newsletter)
“Personal Liability of Shareholders for Unpaid Corporate Taxes”, Canadian Current Tax. Vol. 3, No. 22, p. C 81 (October 1 1991) (Newsletter)
“Corporate Share Capital Structures and Income Splitting”, Canadian Current Tax, Vol. 3, No. 20 (August 1 1991). (Newsletter)
“Dividend Sprinkling Strategies”, CGA Magazine, July 1 1991, Vol. 25, No. 7, p. 49. (Magazine Entry)
“Who Benefits? Taxation of Shareholder Benefits”, CGA Magazine, January 1 1991, Vol. 25, No. 1, p. 45. (Magazine Entry)
“Supreme Court of Canada Strikes a Blow for Taxpayers, Canadian Current Tax, Vol. 3, No. 12 (December 1 1990) p. J-55. (Newsletter)
“How Do Anti-Avoidance Rules Affect Pension Plans?” Benefits Canada, November 1 1990, Vol. 14, No. 9, P. 13. (Newsletter)
“Shareholder Benefits”, Canadian Current Tax, Vol. 3, No. 10 (October 1 1990) p. C-33. (Newsletter)
“Guardian of the Law: The GST General Anti-Avoidance Rule”, CGA Magazine, September 1 1990, Vol. 24, No. 9, p. 61. (Magazine Entry)
“Tax Act Provides Incentives for Charitable Donations” Law Times, June 18, 1990. (newspaper)
“Step Transactions and the GAAR”, CGA Magazine, July 1990, p. 34 (Part I); and August 1990, p. 25 (Part II). (July 1 1990) (Magazine entry)
“Transferring Assets to Avoid Taxes Can Harm Innocent Third Parties”, Law Times, April 23, 1990. (Newspaper)
“Matrimonial Settlements Pose Taxing Problem”, Law Times, April 9, 1990. (Newspaper)
“To Love, Honor or Pay”, CGA Magazine, April 1 1990, p. 28. (Magazine Entry)
“Structuring Matrimonial Settlements”, Canadian Current Tax, Vol. 3, No. 3 (March 1 1990) p. J-19. (Newsletter)
“Deducting Those Exotic Convention Expenses”, Law Times (Feb. 4, 1990). (Newspaper)
“Income Splitting Still Attractive Option for Taxpayers”, Law Times (February 19-25, 1990) p. 18. (Newspaper)
“The Power of Influence”, CGA Magazine, February 1 1990, p. 48. (Magazine Entry)
“Spousal Payments”, CGA Magazine, Sept. 1 1989, Vol. 23, No. 9, p. 44. (Magazine Entry)
“Lump Sum Matrimonial Settlements May Be Tax Deductible”, Canadian Current Tax, Vol. 2, No. 32, August 1 1989. (Newsletter)
“Look at Leasing”/Credit-Bail, CGA Magazine, July 1 1989, p. 15. (Magazine Entry)
“Off-Shore Business Centres: The Barbados International Business Company”, Canadian Current Tax, May 1 1989, Vol. 2, No. 29. (Newsletter)
“Tax Havens: Black Sheep or Sleeping Beauties?” Canadian Current Tax, Vol. 2, No. 27 (March 1 1989). (Newsletter)
“Federal Court Relaxes Rules on Deductibility of Fines and Penalties”, Canadian Current Tax, Vol. 2, No. 20, p. J99 (Jan 1 1988). (Newsletter)
“GAAR: The Ultimate Tax Avoidance Weapon”, Canadian Current Tax, Vol. 2, No. 16, p. C75 (Jan 1 1988). (Newsletter)
“Shareholder Agreements (Inter vivos)”, CGA Magazine, November 1 1988, p. 21. (Magazine Entry)
“Developments in the Law of Income Taxation: The 1986-87 Term” (Jan 1988), 10 Supreme Court Law Review, p. 297. (Journal)
“Take a Break and Save Tax Dollars”, Canadian Lawyer, November 1 1988, p. 39. (Magazine)
“Hard Times for Middle Incomes?”, Canadian Lawyer, February 1 1988. (Magazine)
“Buy-sell Shareholders’ Agreements”, CGA Magazine, March 1 1988. (Magazine Entry)
“Canadian Income Taxation: A Brief History”, CGA Magazine, May 1 1988. (Magazine Entry)
“How to Make Your Interest Tax Deductible”, Canadian Lawyer, May 1 1988. (Magazine)
“Developments in the Law of Income Taxation: The 1985-86 Term” (Jan 1987), 9 Supreme Court Law Review, p. 487. (Journal)
“Determining the ‘Fair Value’ of Corporate Shares”, Canadian Business Law Journal, Vol. 13, No. 2, p. 123 (Sept 1987). (Journal)
“Extending Time to File Notice of Appeal”, Canadian Current Tax, Vol. 2, No. 8 (Jan 1 1987). (Newsletter)
“Illegal Search & Seizure: What Do We Do With the Tainted Fruit”, Canadian Current Tax, Vol. 2, No. 7 (Jan 1 1987). (Newsletter)
“Obtaining Extension of Time to File Notice of Objection: The Palm Tree Begins to Wither”, Canadian Current Tax, Vol. 2, No. 4 (Jan 1 1987). (Newsletter)
“Importing a Non-Resident Corporation’s Losses”, Canadian Current Tax, Vol. 2, No. 4. (Jan 1 1987) (Newsletter)
“Income Tax Considerations Excluded in an Accounting for Profits”, Canadian Current Tax, Vol. 2, No. 2 (Jan 1 1987). (Newsletter)
“The Meaning of ‘Minus’ in Tax Law”, Canadian Current Tax, Vol. 2, No. 2 (Jan 1 1987). (Newsletter)
“Determining the Value of Company Shares”, The Company Lawyer, Vol. 8, No. 2, p. 66 (Jan 1987). (journal)
“Stock Option Plans”, Canadian Current Tax, Vol. 1, No. 36 (Jan 1 1986). (Newsletter)
“Taxation of Employee Benefits”, Canadian Current Tax, Vol. 1, No. 35 (Jan 1 1986). (Newsletter)
“A Law That Taxes Our Understanding”, Canadian Lawyer, December 1 1986, p. 10. (Magazine)
“Windfall Gains and Inducement Payments”, Canadian Current Tax, Vol. 1, No. 33 (Jan 1 1986). (Newsletter)
“Sale of Franchises: Receipts on Account of Eligible Capital Property or Income from Business”, Canadian Current Tax, Vol. 1, No. 32 (Jan 1 1986). (Newsletter)
“Meaning of ‘Allowance’”, Canadian Current Tax, Vol. 1, No. 30 (Jan 1 1986). (Newsletter)
“Indirect Payments and Transfers of Income”, Canadian Current Tax, Vol. 1, No. 28 (Jan 1 1986). (Newsletter)
“The Demise of the Strict Interpretation Rule”, Canadian Current Tax, Vol. 1, No. 28 (Jan 1 1986). (Newsletter)
“Charitable Donations: What is a ‘Charitable Purpose’?”, Canadian Current Tax, Vol. 1, No. 32 (Jan 1 1986). (Newsletter)
“Deductibility of Legal and Accounting Fees in Defending Tax Evasion Charges”, Canadian Current Tax, Vol. 1, No. 26 (Jan 1 1986). (Newsletter)
“Charitable Donations: What Constitutes a ‘Gift’?”, Canadian Current Tax, Vol. 1, No. 3 (Jan 1 1985). (Newsletter)
“Notice of Objection: Extension of Time for Ignorance of the Law”, Canadian Current Tax, Vol. 1, No. 23 (Jan 1 1985). (Newsletter)
“Common Law Piercing of the Corporate Veil To Individual Shareholders”, Canadian Current Tax, Vol. 1, No. 22 (Jan 1 1985). (Newsletter)
“Minimum Tax: Is the Light Worth the Candle?”, Ontario Lawyers Weekly (Jan 1 1985) 5 Ont. Lawyers Wkly, No. 9, 6. (Newspaper)
“Payments In Kind and Barter”, Canadian Current Tax, Vol. 1, No. 20 (Jan 1 1985). (Newsletter)
“Farm Losses – Chief Source of Income”, Canadian Current Tax, Vol. 1, No. 19 (Jan 1 1985). (Newsletter)
“Re Campeau Family Trust: Two Wrongs Make a Right”, Estates and Trusts Quarterly, Vol. 7 (Jan 1985), p. 65. (Journal)
“The Taxation of Damages”, Canadian Current Tax, Vol. 1, Nos. 18 and 19 (Jan 1 1985). (Newsletter)
“Corporate Share Structures and Estate Planning”, Estate and Trusts Quarterly, Vol. 6 (1982-84), Jan 1982 p. 168. (Journal)
“The Demise of the Business Purpose Test”, Canadian Current Tax, Vol. 1, No. 9 (September 1 1984). (Newsletter)
“Characterization of ‘Income from Business and ‘Income from Property”‘ Canadian Current Tax, Vol. 1, No. 8 (August 1 1984). (Newsletter)
“Liability of Directors for Corporate Taxes”, Canadian Current Tax, Vol. 1, No. 6 (June 1 1984). (Newsletter)
“Is There a Choice of Methods in Accounting for Interest Expenses”, Canadian Current Tax , Vol. 1, No. 5 (May 1 1984). (Newsletter)
“Step Transactions: An Emerging Doctrine or an Extension of the Business Purpose Test”, Canadian Current Tax, Vol. 1, No. 4 (April 1 1984). (Newsletter)
Comment on Bronfman Trust v. The Queen, Estates and Trusts Quarterly, Vol. 6, 1982-84, Jan 1982 p. 247. (Journal)
“Employee Benefits”, Canadian Current Tax, Vol. 1, No. 2 (February 1 1984). (Newsletter)
“Testamentary Transfers of Capital Property Between Spouses: When Does Property ‘Vest Indefeasibly’?”, Canadian Current Tax, Vol. 1, No. 1 (January 1 1984). (Newsletter)
“Illegally Obtained Evidence and the Canadian Charter of Rights and Freedoms”, Canadian Current Tax, October 1 1983, Issues 41 and 42. (Newsletter)
“Personal services business income: the ‘incorporated’ employee / Revenus tires d’une entreprise de services personnels: L’employe ‘constitue en societe’” CGA Magazine,Vol. 17, No. 10, October 1 1983. (Magazine Entry)
“Alimony Payments: ‘Payable on a Periodic Basis”‘, Canadian Current Tax, October 1 1983, Issues 39 and 40. (Newsletter)
“Search and Seizure”, Canadian Current Tax, September 1 1983, Issues 35 and 36. (Newsletter)
“Corporate Share Structures and Estate Planning”, Estates and Trusts Quarterly, Vol. 6, 1982-84, Jan 1982 p. 168. (Journal)
“Interest expenses/Frais d’interet”, CGA Magazine, Vol. 17, No. 7, July 1 1983. (Magazine Entry)
“Deductibility of Interest Expense”, Canadian Current Tax (Butterworths) July 1 1983. (Newsletter)
“Taxing farm property/L’imposition de biens agricoles”, CGA Magazine, Vol. 17, No. 6, June 1 1983. (Magazine Entry)
“Testamentary Transfers of Capital Property Between Spouses”/Les transferts de biens a un conjoint: Les regles d’attribution, CGA Magazine, Vol. 17, No. 4, April 1 1983. (Magazine Entry)
“Property Transfers Between Spouses: The Attribution Rules”/des transferts de biens a un conjoint: Transferts par testament, CGA Magazine, Vol. 17, No. 3, March 1 1983. (Magazine Entry)
“Inter-Vivos Transfers of Capital Property Between Spouses”/des transferts de biens a un conjoint: transferts entre vifs, CGA Magazine, Vol. 17, No. 2, February 1 1983. (Magazine Entry)
“Recent Changes in the Taxation of Employees”, Canadian Current Tax (Butterworths, January 1 1983). (Newsletter)
“Income From Office and Employment”, Materials on Canadian Income Tax, 5th Ed., Richard De Boo Ltd., (Jan 1983). (Book Chapter)
“The Determination of Capital Gains”, Canadian Current Tax (Butterworths, December 1 1982). (Newsletter)
“Inter-vivos Transfer of Farm Property by a Farmer to His Child “, Canadian Current Tax (Butterworths, December 1 1982). (Newsletter)
“Transfer of Shares of the Capital Stock of a Small Business Corporation”, Canadian Current Tax (Butterworths, December 1 1982). (Newsletter)
“Charities and Political Activities”, Canadian Taxation, Vol. 3, No. 3 (Sept 1981). (Journal?)
“A Framework for the Formulation of Income Tax Policy”, Canadian Taxation, Richard De Boo Ltd. (Jan 1981). (Book Chapter)
“The Measurement of Income: General Principles”, Canadian Taxation, Richard De Boo Ltd. (Jan 1981).
“Universality and Selectivity in Tax-Transfer Programs”, Canadian Taxation, Vol. 2, No. 3 (Sept 1980). (Journal?)
“Taxation of Private Corporations and Their Shareholders”, Canadian Income Tax (Butterworths, Jan 1980). (Book Chapter?)
“Taxation of Corporations and Their Shareholders”, Canadian Income Tax (Butterworths, Jan 1980). (Book Chapter?)
“Capital Gains”, Canadian Income Tax (Butterworths, Jan 1979). (Book Chapter?)
“Taxation of Public Corporations and Their Shareholders”, Canadian Income Tax (Butterworths, Jan 1979). (Book Chapter?)
“Intra-Family Property Transfers: Income Tax and Estate Planning Aspects, Tax Planning and Management, Canadian Income Tax (Butterworths, Jan 1979). (Book Chapter?)
Case Annotation on Cirella v. The Queen, Vol. 4 C.C.L.T., p. 66 (May 1978). (Journal)
“Tax Factors in Personal Injury and Fatal Accident Cases: A Plea for Reform”, Osgoode Hall Law Journal, Vol. 16, No. 3, p. 723 (November 1978). (Journal)
“Public Policy Limitations on the Deductibility of Fines and Penalties: Judicial Inertia”, Osgoode Hall Law Journal, Vol. 16, No. 1, p. 19 (June 1978).(Journal)
“Tax Planning for Dispositions of Depreciable Property at Death”, Alberta Law Review, Vol. xv, No. 2, p. 313 (Jan 1977). (Journal)
“Characterization of Wrongful Dismissal Awards for Income Tax”, McGill Law Journal, Vol. 23, No. 1, p. 43 (Jan 1977). (Journal)
Case Comment on Mastronardi v. The Queen, 76 D.T.C. 6306, Estates and Trusts Quarterly, Vol. 3, No. 4 (March 1977). (Journal)
“Spousal Trusts”, Nova Scotia Law News, Vol. 3, No. 4, p. 5 (Feb. 1977). (Journal)
“Intra-Family Property Transfers”, Nova Scotia Law News, Vol. 3, No. 2, p. 2 (Oct. 1976). (Journal)
“Taxation of Personal Injury Awards: A Wiry Methuselah”, Dalhousie Law Journal, Vol. 3, No. 2, p. 385 (Oct. 1976). (Journal)
“Tax Consequences of Compensation Policies”, Alberta Law Review, Vol. xiii, No. 2, p. 111 (Jan 1975). (Journal)
“Corporate Distributions to Stockholders”, Alberta Law Review, Vol. xii, No. 3, p. 301 (Jan 1974). (Journal)
“An Analysis of General Movements in Stock Prices”, Journal of Business Administration, Vol. 4, No. 1, p. 35 (U.B.C., Sept 1972). (Journal)
“Share Capital Structure of Closely-Held Private Corporations” (Jan 1 1996), 7 Can. Curr. Tax 7. (Newsletter)
Krishna, Vern. “Perspectives on Tax Policy”. In Brian G. Hansen, Vern Krishna and James A. Rendall, eds.,Essays on Canadian Taxation. Toronto: Richard De Boo, Jan 1978. (Book Chapter)