translate English to French: Also see Lalit Aggarwal and Jack Mintz, "Income Trusts and Shareholder Taxation: Getting It Right," Canadian Tax Journal, 2004, Volume 52, Issue Number 3.
Voir Jack Mintz, « Income Trust Conversions – Estimated Federal and Provincial Revenue Effects », dans la Revue fiscale canadienne, volume 54, no 3, ainsi que Lalit Aggarwal et Jack Mintz, « Income Trusts and Shareholder Taxation: