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Policy Forum: The Thresholds Set for Automobiles—Are Tax Policies Outdated in Light of New Challenges?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

Volume 70, issue Supplement, 2022

Foreword pp. 1-2

Heather Evans

Avant-propos pp. 3-4

Heather Evans

The Size, Growth, and Composition of Government: Analysis and Evidence for Canada and the United States pp. 5-42

Francois Vaillancourt and Robert D. Ebel

Devising Administrative Policies for Improving Tax Compliance pp. 43-67

James Alm

Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda pp. 69-96

Roy Bahl and Jorge Martinez-Vazquez

Financing Local Government and Development in Canada in the Aftermath of a Global Pandemic: Continuity and Change pp. 97-132

Almos T. Tassonyi

Property Taxes in the Real World pp. 133-158

Enid Slack

Excise Taxation To Preserve Health and To Protect the Environment: A Review pp. 159-184

Sijbren Cnossen

The Wealth Tax and the Tax Mix pp. 185-208

Robin Boadway and Pierre Pestieau

All in the Family: Assessing Need in the Fiscal Unit pp. 209-229

Kevin Milligan

The Global Corporate Minimum Tax: A Cure or Not? pp. 231-255

Jack Mintz

Public Finance in the Real World: Through the Lens (Down the Rabbit Hole?) of Transfer Pricing pp. 257-290

Scott Wilkie and Lorraine Eden

Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities pp. 291-334

Mario Mansour and Eric M. Zolt

Public Finance in the Real World: More Questions Than Answers—An Appreciation of Richard Bird's Contributions to the VAT Through Collaboration pp. 335-354

Pierre-Pascal Gendron

Volume 70, issue 4, 2022

Corporate Dividend Policy and Tax Avoidance pp. 747-784

Mark Anderson, Muhammad Kabir, Harun Rashid and Hussein Warsame

The Legitimizing Effects of the OECD's Fairness-Based Narratives pp. 785-810

Victoria Plekhanova

Policy Forum: Reflections on the Greater Vancouver Real Estate Market—A No-Win Situation for Government Policy pp. 815-825

Hugh Woolley

Policy Forum: Revisiting the Principal Residence Exemption and Public Support for Reducing the Home Ownership Tax Shelter pp. 827-842

Paul Kershaw

Policy Forum: The Prevalence of Low Income Tax Payments Among Owners of Expensive Homes in Vancouver and Toronto pp. 843-859

Thomas Davidoff, Paul Boniface Akaabre and Craig Jones

Policy Forum: Who Needs Property Tax Deferral? pp. 861-884

Frances Woolley

Finances of the Nation: Mitigating the Economic Impacts of Population Aging on Growth and Public Revenues—Can the Tax Mix Help? pp. 885-893

Bertrand Achou, Yann Décarie, Luc Godbout, Pierre-Carl Michaud, Julien Navaux and Suzie St-Cerny

Volume 70, issue 3, 2022

Duha Printers Revisited: Issues Regarding Corporate Control pp. 495-561

Roger Taylor and Marie-Claude Marcil

Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience pp. 563-593

Joel Wood

Policy Forum: Tax Expenditures—Lessons from the Elimination of Ontario's Tuition and Education Tax Credits pp. 599-613

Christine Neill and Tracy Snoddon

Policy Forum: Does Non-Filing Hinder Access to the Canada Learning Bond for Low-Income Families? pp. 615-626

Jennifer Robson

Policy Forum: Five Reasons To Be Skeptical About the Repayment of Canada's Student Loans Through the Tax System pp. 627-642

Christine Neill and Saul Schwartz

Finances of the Nation: The Impact of COVID-19 on Provincial and Local Government Finances pp. 643-657

Ayaka Behro and Michael Smart

Volume 70, issue 2, 2022

Taxes Through the Reciprocity Lens pp. 303-333

Victoria Plekhanova

Policy Forum: Some Technology for Tax Lawyers pp. 337-345

Ian Caines

Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes pp. 361-373

Melina Rocha

Finances of the Nation: Is There Tax Convergence Among OECD Countries? pp. 375-396

Luc Godbout and Michaël Robert-Angers

Volume 70, issue 1, 2022

Designing an Equitable Border Carbon Adjustment Mechanism pp. 1-33

Ivan Ozai

Policy Forum: Border Carbon Adjustments—Four Practical Challenges pp. 41-56

Ken Boessenkool, Mike Moffatt, Aaron Cosbey and Michael Bernstein

Policy Forum: Trade Policy Pain for Marginal Climate Gain? The Complex Case for Border Carbon Adjustments in Canada pp. 57-72

Meredith B. Lilly, Emily M. Walter and Dev Balkissoon

Policy Forum: Carbon Taxes and Fiscal Federalism in Canada—A New Wrinkle to an Old Problem pp. 73-95

Tracy Snoddon

Policy Forum: Cross-Border and Multijurisdictional Issues in Carbon Taxation—Carbon Pricing and the Income Tax pp. 97-109

Allison Christians