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.
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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

Volume 69, issue 4, 2021

Equitable Rescission of Contracts for Mistake in Canada After Great Peace: Whither Solle v. Butcher? pp. 1027-1097

Joel Nitikman

Reimagining Section 94.1: The Offshore Investment Fund Property Rule pp. 1099-1150

David Cade

Policy Forum: Editors' Introduction—The Rate of Taxation on Capital Gains pp. 1151-1155

Frances Woolley, Alan Macnaughton, Kevin Milligan and Daniel Sandler

Policy Forum: Inequity and Inefficiency in the Tax Treatment of Capital Gains pp. 1157-1174

Michael Smart and Sobia Hasan Jafry

Policy Forum: The Real Concentration of Capital Gains in Canada—A Longitudinal Analysis pp. 1175-1192

Tommy Gagné-Dubé, Matis Allali, Luc Godbout and Antoine Genest-Grégoire

Policy Forum: La concentration réelle des gains en capital au Canada — Une analyse longitudinale pp. 1193-1212

Tommy Gagné-Dubé, Matis Allali, Luc Godbout and Antoine Genest-Grégoire

Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada pp. 1213-1230

John Minas, Youngdeok Lim, Chris Evans and Francois Vaillancourt

Policy Forum: The Taxation of Capital Gains—Principles, Practice, and Directions for Reform pp. 1231-1250

Arun Advani

International Tax Planning: A Perspective on the Principal Purpose Test pp. 1251-1284

Angelo Nikolakakis

Selected US Tax Developments: Impact of US Tax Proposals on Canadians Investing in the United States pp. 1285-1292

Peter A. Glicklich and Zachary Kling

Current Tax Reading pp. 1293-1311

Kim Brooks and Michael Veall

Volume 69, issue 3, 2021

Statute-Barred Date: Why Isn't There Always One? pp. 687-743

Grace Chow and Henry Shew

Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries pp. 745-790

Susann Sturm

Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool pp. 799-812

Audrey Boissonneault

Policy Forum: In Defence of the First Nations Fiscal Management Act pp. 829-833

André Le Dressay

Policy Forum: Establishing an Urban Reserve—Property Tax Challenges and Opportunities pp. 835-855

Mike Icton and Devan Mescall

Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned pp. 857-872

Kate McCue and Bill McCue

Policy Forum: First Nation Property Taxation and Governance in British Columbia pp. 873-887

Ross Hickey

Finances of the Nation: The Evolution of Health Expenditures in Canada, 1926-2019 pp. 889-920

Livio Di Matteo

Volume 69, issue 2, 2021

Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements pp. 357-389

Devan Mescall and Paul Nielsen

India's Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting pp. 391-445

Ajitesh Kir

Policy Forum: Sagaz at 20—Evaluating Employment and Independent Contractor Relationships in a Changing World pp. 453-473

Graham Purse

Policy Forum: Non-Standard Employment and Canada's Initial Pandemic Response pp. 475-486

Wei Cui

Policy Forum: Write It Off (and Start Again)—Adapting Home Office Deductions for the Digital Era pp. 487-511

Bhuvana Rai

Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative pp. 513-527

Michaël Robert-Angers and Luc Godbout

Policy Forum: Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom pp. 545-557

Judith Freedman

Policy Forum: Future Workforce Models—Enabling the Shift pp. 559-574

Guy Jason and Shivani Joshi

Finances of the Nation: Net Income Tax Rates and the Changing Progressivity of the Cash Tax/Transfer System pp. 575-593

Tahsin Mehdi and Brian Murphy

Volume 69, issue 1, 2021

The Permissibility of Surplus Stripping: A Brief History and Recent Developments pp. 1-33

Eytan Dishy and Chris Anderson

Vertical Sharing and Horizontal Distribution of Federal-Provincial Transfers in Canada, 1983-2018 pp. 35-82

Deepak Sethia

Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency? pp. 87-98

Jennifer Robson and Saul Schwartz

Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent pp. 99-114

Gillian Petit, Lindsay Tedds, David Green and Jonathan Rhys Kesselman

Policy Forum: Improving the Canada Revenue Agency's Delivery of Social Benefits—A Practitioner's Perspective pp. 115-129

Hugh Neilson

Finances of the Nation: Survey of Provincial and Territorial Budgets, 2020-21 pp. 145-215

David Lin