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Canadian Tax Journal

2013 - 2019

Current editor(s): Alan Macnaughton

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 ().

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Volume 67, issue 4, 2019

Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers pp. 903-945 Downloads
Rory Gillis
Did the Adoption of IFRS Affect Corporate Tax Avoidance? pp. 947-979 Downloads
Oliver Nnamdi Okafor, Akinloye Akindayomi and Hussein Warsame
Policy Forum: Newfoundland and Labrador's Debt Strategy—Waiting for a Saviour or Godot? pp. 983-1010 Downloads
Wade Locke and Douglas May
Policy Forum: Is New Brunswick Heading over the Fiscal Cliff? pp. 1011-1024 Downloads
Richard Saillant and Herb Emery
Policy Forum: Dette du Québec — Dompter la bête pp. 1025-1037 Downloads
Luc Godbout
Policy Forum: Quebec's Debt—Taming the Beast pp. 1039-1050 Downloads
Luc Godbout
The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties pp. 1051-1076 Downloads
Brian J. Arnold
The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future pp. 1077-1105 Downloads
Michael Kobetsky
Value Creation: A Constant Principle in a Changing World of International Taxation pp. 1107-1134 Downloads
Jinyan Li, Nathan Jin Bao and Huaning (Christina) Li
The Digital Services Tax on the Verge of Implementation pp. 1135-1152 Downloads
Wei Cui
A New Global Tax Deal for the Digital Age pp. 1153-1178 Downloads
Allison Christians and Tarcisio Diniz Magalhaes
Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects pp. 1179-1199 Downloads
Arthur J. Cockfield
Finances of the Nation: Taxing Wages in Canada, 2001-2018 pp. 1201-1213 Downloads
Kenneth McKenzie

Volume 67, issue 3, 2019

Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms pp. 499-531 Downloads
Michael H. Lubetsky
Subsidies and Value-Added Tax: A Comparative Study of Law and Practice in Canada and the European Union pp. 533-579 Downloads
Robert F. van Brederode and Simon B. Thang
Suing the Canada Revenue Agency in Tort pp. 581-611 Downloads
Amir A. Fazel
The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument pp. 623-642 Downloads
Richard Bird
Rationalizing the Canadian Income Tax System pp. 643-666 Downloads
Robin Boadway
Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game pp. 667-692 Downloads
Geoffrey Hale
The Future of the Progressive Personal Income Tax: How High Can It Go? pp. 693-710 Downloads
Kevin Milligan
A Supplemental Expenditure Tax for Canada pp. 711-727 Downloads
Victor Thuronyi
Extranational Taxation: Canada and UNCLOS Article 82 pp. 729-753 Downloads
Micah Burch
Finances of the Nation: Tax Expenditures in Canada--Historical Estimates and Analysis pp. 755-773 Downloads
John Lester

Volume 67, issue 2, 2019

Disputing Denied Downward Transfer-Pricing Adjustments pp. 281-308 Downloads
Daniel Sandler and Lisa Watzinger
An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs pp. 309-333 Downloads
Leslie Berger, Jonathan Farrar and Lu Zhang
Policy Forum: Structural Deficits and Long-Term Fiscal Consequences for the Federal Government--Some Observations and Advice pp. 335-347 Downloads
Francis Fong and Fred O'Riordan
Finances of the Nation: Taxation of Top Incomes in Canada--Recent Developments in Rates and Redistribution pp. 349-361 Downloads
Michael Smart

Volume 67, issue 1, 2019

Non-Residents and Capital Gains Tax in Australia pp. 1-22 Downloads
Richard Krever and Kerrie Sadiq
Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line pp. 27-39 Downloads
Peter Harris, Michael Keen and Li Liu
Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy? pp. 41-55 Downloads
Philip Bazel and Jack Mintz
Policy Forum: Business Tax Reform in the United States and Canada pp. 57-66 Downloads
Kenneth McKenzie and Michael Smart

Volume 66, issue 4, 2018

Electing into a Value-Added Tax: Evidence from Ontario Microentrepreneurs pp. 761-807 Downloads
Emily A. Satterthwaite
Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line pp. 809-846 Downloads
David Jacyk and Pooja Mihailovich
Policy Forum: Equalization and Canada's Fiscal Constitution--The Tie That Binds? pp. 847-869 Downloads
Richard Bird
Finances of the Nation: "Final and Unalterable"--But Up for Negotiation: Federal-Provincial Transfers in Canada pp. 871-917 Downloads
Trevor Tombe

Volume 66, issue 3, 2018

Interregional Fiscal Flows and Horizontal Fiscal Equalization in India, 2001-2015 pp. 511-547 Downloads
Deepak Sethia
Policy Forum: Taxing Non-Residents' Residences--A Critical View of the Laws Behind the New Realty Taxes in British Columbia and Ontario pp. 553-572 Downloads
Noah Sarna and Zheting Su
Policy Forum: Vancouver's Property Taxes in Perspective pp. 573-584 Downloads
Thomas Davidoff
Policy Forum: A Tax Shift--The Case for Rebalancing the Tax Treatment of Earnings and Housing Wealth pp. 585-604 Downloads
Paul Kershaw

Volume 66, issue 2, 2018

Interaction of the Foreign Affiliate Surplus and Safe-Income Regimes: Selected Anomalies, Issues, and Planning Considerations pp. 269-307 Downloads
Jim Samuel
VAT/GST Thresholds and Small Businesses: Where To Draw the Line? pp. 309-347 Downloads
Yige Zu
Policy Forum: Why Canada Needs a Comprehensive Tax Review pp. 351-362 Downloads
Fred O'Riordan
Policy Forum: Then and Now--A Historical Perspective on the Politics of Comprehensive Tax Reform pp. 363-374 Downloads
Shirley Tillotson
Policy Forum: Building a Tax Review Body That Is Fit for Purpose--Reconciling the Tradeoffs Between Independence and Impact pp. 375-386 Downloads
Jennifer Robson
Policy Forum: From Independent Tax Commission to Independent Tax Authority pp. 387-399 Downloads
Joseph Heath

Volume 66, issue 1, 2018

How Did the CRA Expect the Adoption of IFRS To Affect Corporate Tax Compliance and Avoidance? pp. 1-22 Downloads
Oliver Nnamdi Okafor, Dawn Mains, Olayemi M. Olabiyi and Hussein Warsame

Volume 65, issue 4, 2017

The Role of Contract Interpretation in Transfer-Pricing Law: Lessons from Canada pp. 849-892 Downloads
Amir Pichhadze
American Professionals in Canada pp. 893-937 Downloads
Kevyn Nightingale
Policy Forum: The Tax Gap from the Perspective of Tax Practitioners pp. 939-949 Downloads
Shawn Porter and Larry Chapman

Volume 65, issue 3, 2017

Life Is Change: Using Powers of Amendment in a Non-Charitable Trust--Rules and Tax Implications pp. 559-632 Downloads
Joel Nitikman
Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases pp. 637-649 Downloads
David W. Chodikoff
Policy Forum: Examining Canadian Offshore Tax Evasion pp. 651-680 Downloads
Arthur J. Cockfield
Policy Forum: Tax Evasion--Does Anyone Know What It Means? Does Anyone Really Care? pp. 681-692 Downloads
Joel Nitikman

Volume 65, issue 2, 2017

Options To Address the Direct Tax Challenges Raised by the Digital Economy--A Critical Analysis pp. 291-331 Downloads
Dale Pinto
A Modern Look at the Roman Imperial "Jewish Tax" pp. 333-352 Downloads
Robert Couzin
Policy Forum: Using Dual Structures for Political Activities--Charities and Non-Profits in the Same Family of Organizations pp. 357-365 Downloads
Robert B. Hayhoe and Nicole K. D'Aoust
Policy Forum: Charities and Political Activities (A Tempest in a Teapot?) pp. 367-378 Downloads
Rose Anne Devlin
Policy Forum: Charities and Politics--A Dubious Mix? pp. 379-390 Downloads
Geoffrey Hale
Policy Forum: How and Why To Legislate the Charity-Politics Distinction Under the Income Tax Act pp. 391-418 Downloads
Adam Parachin

Volume 65, issue 1, 2017

Dividend Taxation and Stock Returns: Time-Series Analysis of Canada and Comparison with the United States pp. 1-36 Downloads
Gulraze Wakil and Howard Nemiroff
Policy Forum: Patent Box Regimes--A Vehicle for Innovation and Sustainable Economic Growth pp. 39-60 Downloads
Albert De Luca and Joanne Hausch
Policy Forum: The Uneasy Case for a Canadian Patent Box pp. 61-72 Downloads
Robin Boadway and Jean-François Tremblay
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