Canadian Tax Journal

2013 - 2026

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 74, issue 2, 2026

Caregiver Tax Credit Uptake in Canada, 1998-2015: An Analysis of the Longitudinal Administrative Databank pp. 293-314

Peter Kitchen, Allison Williams, Brooke Chmiel and Benjamin Kow

Who Can Challenge the CRA? Capacity and Standing in Canadian Tax Disputes pp. 315-364

Kristen Duerhammer

Policy Forum: Cognitive Infrastructure for Public Revenue Systems pp. 367-381

Benjamin Alarie

Policy Forum: Beyond Cost and Yield--The MVPF-TaxAdmin Framework for Evaluating Tax Administration Reforms Through Public Value, Equity, and Welfare pp. 383-400

Selvia Arshad, Gillian Petit and Lindsay M. Tedds

Policy Forum: Tax Filing as State Administrative Infrastructure--Governance Gaps in Canada's Tax-Based Benefit System pp. 401-418

Gillian Petit, Lindsay M. Tedds and Jennifer Robson

Policy Forum: Algorithmic Arm's-Length--AI-Based Risk Scoring and Procedural Fairness in Transfer-Pricing Audits pp. 419-433

Theertha Narayanan and Pramod Kumar Siva

Enhancing the Role of Tax Professionals in the Tax Policy Process pp. 437-453

Bruce Ball

Private Sector Contributions to the Canadian Tax Policy Process pp. 455-469

Heather L. Evans

Built for Purpose: A Permanent Public Tax Policy Advisory Body pp. 471-490

Jennifer Robson and Yves Giroux

Finances of the Nation: Minimum Wage in Canada--How Has the Financial Situation of Households Changed over the Past 10 Years? pp. 491-515

Luc Godbout and Suzie St-Cerny

Volume 74, issue 1, 2026

Taxing Data as the New Oil pp. 1-38

Ana Paula Dourado

Les limites au pouvoir de l'administration fiscale en matière de contrôle fiscal, étude comparée entre le Canada et la France pp. 39-80

Sylvie Côté and Benoit Jarige

Policy Forum: Sugar-Sweetened Beverage Reduction Policies—Where Does Canada Stand? pp. 83-97

Nicolas Epelbaum, Patricia Jackson Farrell, Makini McGuire-Brown and Tony Pampena

Policy Forum: Tax Credits for Healthy Behaviour—Evaluating Newfoundland and Labrador's Fitness Tax Credit Through a Difference-in-Differences Analysis pp. 99-115

Joseph Scarfone

Policy Forum: Federal Tax Credits for Long-Term Home Care—Are They Meeting the Needs of Canadian Seniors? pp. 117-128

Raymond Li

Finances of the Nation: Survey of Provincial and Territorial Budgets, 2025-26 pp. 141-197

David Lin

Volume 73, issue 4, 2025

The Definition and Application of the Separate-Entity Approach in the OECD Transfer-Pricing Guidelines pp. 641-668

Jérôme Monsenego

Tax Treaty Arbitration: An Unacceptable Surrender of National Sovereignty or an Expression of Sovereign Power? pp. 669-713

Kim Brooks and Richard Krever

Policy Forum: International Tax Policy—When the Gloves Come Off pp. 717-733

Steve Suarez

Policy Forum: Tax Policy for Strategic Advantage—Building Canada's Human Capital Edge in the AI and Tariff Economy pp. 735-755

Devan Mescall and Nathalie Johnstone

Policy Forum: Better Late Than Never—Policy Options for Modernizing OAS and Retirement Tax Credits pp. 757-772

Paul Kershaw

Finances of the Nation: The Global Financial Cycle and Canadian Bond Markets—Implications for Provincial Borrowers pp. 773-804

Kyle Hanniman

Volume 73, issue 3, 2025

Digital Services Taxes, Tariffs, and Subsidies pp. 427-466

Chris Noonan and Victoria Plekhanova

Unproven Allegations of Dishonesty, Wilful Blindness, or Gross Negligence: The Case for Cost Consequences in the Tax Court of Canada pp. 467-503

Michael H. Lubetsky

Policy Forum: Foreign Buyers and Local Housing Affordability—Indications from Vancouver pp. 505-520

Thomas Davidoff

Volume 73, issue 2, 2025

Transparency, Trust, Transnationality, and Tax Compliance: Lessons from Google's Financial Reporting Practices in New Zealand pp. 269-314

Victoria Plekhanova

Policy Forum: Reflections on the Relationship Between International Tax and Trade Law and Policy, and International Tax Avoidance pp. 319-332

Jennifer E. Farrell and Scott Wilkie

Policy Forum: The Basis of Customs Duties and Implications of Tariff Tensions pp. 333-346

Eloise Brouillard

Finances of the Nation: A Brief Look at the Role of Federal Payments in Lieu of Taxes in Municipal Finances pp. 347-361

Jennifer Robson

Volume 73, issue 1, 2025

Irrelevant or Even Worse? The Vicious Dilemma of the New Tax Treaty Preamble pp. 1-39

Andres Baez Moreno

Policy Forum: Demand and Supply Policies for Electric Vehicle Adoption--A Comparison of Norway and Canada pp. 43-56

Nicolas Epelbaum, Patricia Jackson Farrell, Dharmesh Gandhi and Tony Pampena

Policy Forum: On the Way to a Distance-Based Tax? pp. 57-75

Jean-Philippe Meloche, Michael Robert-Angers and Luc Godbout

Policy Forum: Comparing Canadian Output-Based Pricing Systems pp. 77-93

Wei Cui

Policy Forum: Are Carbon Contracts for Difference Well Suited for Canada? pp. 95-105

Wei Cui

Finances of the Nation: Survey of Provincial and Territorial Budgets, 2024-25 pp. 119-171

David Lin

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. 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