Canadian Tax Journal

2013 - 2024

Current editor(s): Kim Brooks, Kevin Milligan, and Daniel Sandler

From Canadian Tax Foundation
Canadian Tax Foundation, 145 Wellington Street West, Suite 1400, Toronto, Ontario, Canada M5J 1H8.
Bibliographic data for series maintained by Jim Lyons ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 72, issue 4, 2024

Differently Trained Practitioners’ Approaches to Tax Work: Divergence, Convergence, and Further Insights for the Profession pp. 767-822

Till-Arne Hahn, Tisha King and Suzanne Landry

Policy Forum: The Role of Critical Questions in Tax Policy Analysis pp. 825-835

Allison Christians and Samuel Singer

Policy Forum: Who Benefits? A Critical Analysis of Canada’s Federal Basic Personal Amount and Personal Tax Credits pp. 837-857

Gillian Petit, Lindsay Tedds and Selvia Arshad

Finances of the Nation: Student Assistance in Canada—A Long-Term Perspective pp. 859-873

Alex Usher

Volume 72, issue 3, 2024

How Do Fitness Tax Credits Affect Children's Physical Activity Levels? Evidence from Canada pp. 577-594

Aaron Gamino

Policy Forum: GAAR Revisited—A Road Map for Continued Analytical Rigour pp. 599-615

Pooja Mihailovich

Policy Forum: Rethinking GAAR—Back to Basics pp. 617-633

Richard Krever

Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR? pp. 635-647

David Ross

Finances of the Nation: Federal and Provincial Income Support Programs for Seniors in Canada pp. 649-669

Tammy Schirle

Volume 72, issue 2, 2024

The Impact of Mandatory RRIF Withdrawals on Seniors' Income Security pp. 293-314

Amin Mawani

Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada pp. 317-327

Ross Hickey, A. Abigail Payne and Justin Smith

Policy Forum: Tax Exemption for Canadian Non-Charitable Non-Profits—More Information, Please! pp. 329-346

Lori McMillan

Policy Forum: Half-Siblings or Close Cousins? Contrasting Operating and Grant-Making Foundations Through a Disbursement Policy Lens pp. 347-358

Iryna Khovrenkov

Policy Forum: The Registered Charity Appeals Process—More Reasons (and a Few Proposals) for Reform pp. 359-374

Kathryn Chan

Finances of the Nation: The Past, Present, and Future of Fuel Taxation in Canada pp. 375-400

Joel Wood

Volume 72, issue 1, 2024

The Pivotal Role of Capital Gains in Efficient and Progressive Tax Reform pp. 1-32

Jonathan Rhys Kesselman

False Statement or Omission Penalties in Canadian Tax Law pp. 33-64

Mark Stevens

Policy Forum: Transparency—An Essential Condition for Ethical Behaviour in Tax Planning pp. 67-81

Lyne Latulippe

Policy Forum: Using Retributive Justice To Ensure Public Trust in Canada's Tax System pp. 83-93

Jonathan Farrar and Tisha King

Policy Forum: Some Reflections on Ethical Considerations in Tax Litigation pp. 95-105

Malcolm Gammie

Policy Forum: Ethics and Tax Practice—We Need To Talk pp. 107-116

Karen Wensley

Finances of the Nation: Survey of Provincial and Territorial Budgets, 2023-24 pp. 131-182

David Lin

Volume 71, issue 4, 2023

Application de la théorie de la taxation optimale à l'impôt québécois pp. 953-983

Pier-André Bouchard St-Amant, Nicolas Bolduc, Judelin Michel Ducatel and Guillaume Dumais

"Hot Tubbing" of Expert Witnesses: Experiences in Other Jurisdictions and Expected Issues at the Tax Court of Canada pp. 985-1006

Sam McDonald

Did the Adoption of BEPS Country-by-Country Reporting Affect Multinational Tax Avoidance? Evidence from Canada pp. 1007-1049

Anis Maaloul

Policy Forum: Editors' Introduction—Bright Lines in Canada's Tax System pp. 1051-1052

Kim Brooks, Kevin Milligan and Daniel Sandler

Policy Forum: Judicial Line Drawing and Implications for Tax Avoidance pp. 1053-1068

Ivan Ozai

Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales pp. 1069-1082

Colin Romano

Policy Forum: Bunching in the Political Contribution Tax Credit Schedule—Theory, Evidence, and Policy pp. 1083-1094

Ross Hickey and Justin Smith

Policy Forum: Taxation spécifique des carburants — vers une indexation du taux pour en protéger son rendement? pp. 1095-1110

Luc Godbout and Michaël Robert-Angers

Policy Forum: The Thresholds Set for Automobiles—Are Tax Policies Outdated in Light of New Challenges? pp. 1111-1124

Annick Provencher

Finances of the Nation: The Canadian Productivity Landscape—An Overview pp. 1125-1147

Andrew Sharpe and Tim Sargent

Volume 71, issue 3, 2023

COVID-19 Wage Subsidy Disclosure and Firms' Contemporaneous Dividend Payouts pp. 667-699

Amin Mawani and Hong Fan

Government Funding of Charities Serving Indigenous Peoples pp. 701-730

Rose Anne Devlin and Michela Planatscher

Policy Forum: Constraints on Provincial Fiscal Autonomy Arising from Tax Collection Agreements pp. 735-747

Tommy Gagné-Dubé

Policy Forum: Contraintes à l'autonomie fiscale des provinces découlant des Accords de perception fiscale pp. 749-762

Tommy Gagné-Dubé

Policy Forum: The Quest for a Quebec Single Income Tax Report—History and Estimated Savings pp. 763-778

Francois Vaillancourt

Policy Forum: How Does Quebec Exercise Its Fiscal Autonomy? pp. 779-794

Luc Godbout and Michaël Robert-Angers

Policy Forum: Comment se matérialise l'exercice de l'autonomie fiscale du Québec? pp. 795-811

Luc Godbout and Michaël Robert-Angers

Policy Forum: Subnational Taxation—A Comparison of the Tax Systems of Brazil and Canada pp. 813-824

George Gonzalez

Finances of the Nation: From Bonds to Banknotes—Central Banking and Public Finances in Canada pp. 825-852

Trevor Tombe

Volume 71, issue 2, 2023

Strategic Narratives in International Tax Policy Making: BEPS Action 1 and the Stability Argument pp. 355-386

Victoria Plekhanova and Chris Noonan

Policy Forum: The Effects of Indexation and Inflation on Tax System Design pp. 389-404

Jeff Hansen, Devan Mescall and Graham Purse

Policy Forum: The Impact of a Rise in Inflation on Marginal Effective Tax Rates on Corporate Capital pp. 405-413

Kenneth J. McKenzie

Policy Forum: Inflation Indexation and Capital Gains Tax Reform pp. 415-428

Melville McMillan

Policy Forum: Pensions, Retirement Incentives, and the Role of Inflation pp. 429-444

Tammy Schirle

Corporate Minimum Tax Options pp. 445-469

Jack Mintz and V. Balaji Venkatachalam

The Implications of Pillar Two for Corporate Tax Reform pp. 471-487

Robin Boadway and Jean-François Tremblay

MNEs' Incentives Under a Global Minimum Tax Based on Accounting Standards pp. 489-516

Amin Mawani

Finances of the Nation: Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec pp. 523-541

Luc Godbout and Suzie St-Cerny

Volume 71, issue 1, 2023

"Tax-Free": The Effect of a Heuristic Cue on the Choice Between a TFSA and an RRSP pp. 1-32

Leslie Berger, Jonathan Farrar, Ruth Pogacar and Lu Y. Zhang

Policy Forum: The Income Taxation of Crypto Contracts pp. 39-57

Colin Romano

Policy Forum: Digital Asset Mining and GST—Tax Policy Versus Public Policy pp. 59-71

David Douglas Robertson and Selena Ing

Policy Forum: Canada's Proposed Cryptoasset Legislation pp. 73-81

Robert G. Kreklewetz and Laura J. Burlock

Policy Forum: Non-Fungible Tokens and Their Income Tax Treatment pp. 83-99

Laura Gheorghiu

Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns pp. 103-136

Jinyan Li

Canadian QDMTT Challenges pp. 137-158

Jinyan Li, Angelo Nikolakakis and Jean-Pierre Vidal

The Revised Case of IP Regimes Under the GloBE Rules: A Canadian Perspective pp. 159-188

Lyne Latulippe, Christine Ally and Julie S. Gosselin

Implementing Pillar Two: Potential Conflicts with Investment Treaties pp. 189-207

Catherine Brown and Elizabeth Whitsitt

Finances of the Nation: Survey of Provincial and Territorial Budgets, 2022-23 pp. 217-272

David Lin