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 ().

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Volume 68, issue 4, 2020

Interest Relief on Income Tax Debts: Canada Versus the United States pp. 931-986

Michael H. Lubetsky

Tax Literacy: A Canadian Perspective pp. 987-1007

Anthony Pham, Antoine Genest-Grégoire, Luc Godbout and Jean-Herman Guay

Policy Forum: Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change pp. 1009-1029

Shirley Tillotson

Policy Forum: The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy pp. 1035-1052

Nicholas Shatalow

Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms" pp. 1053-1067

Zvi Halpern-Shavim

Policy Forum: Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions pp. 1069-1082

Malcolm Gammie

Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19 pp. 1083-1122

Trevor Tombe

Volume 68, issue 3, 2020

Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada pp. 751-800

Cody Kessler

Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance pp. 801-832

Viswanath Umashanker Trivedi and Amin Mawani

Policy Forum: Editors' Introduction—Wealth Taxation pp. 833

Kevin Milligan and Alan Macnaughton

Policy Forum: The Case for an Annual Net Wealth Tax pp. 835-850

Andrew Jackson and Toby Sanger

Policy Forum: Taxing Wealth Transfers in Canada Using an Accession Tax pp. 851-862

Graham Purse

Finances of the Nation: The Economic Response of Governments in Canada to COVID-19 in the First Three Months of the Crisis pp. 863-890

Julie S. Gosselin, Luc Godbout, Tommy Gagné-Dubé and Suzie St-Cerny

Current Cases pp. 891-908

Ehsan Wahidie, David C. Nathanson, Martin Sorensen and Hennadiy Kutsenko

Current Tax Reading pp. 909-929

Jinyan Li and Alan Macnaughton

Volume 68, issue 2, 2020

The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards pp. 409-438

Derrick Hosanna and Erica Hennessey

Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration pp. 439-476

John Bevacqua

Policy Forum: Editors' Introduction—Election Platform Costing by the Parliamentary Budget Officer pp. 477-479

Alan Macnaughton and Kevin Milligan

Policy Forum: Assessing Party Platforms for Fiscal Credibility in the 2019 Federal Election pp. 481-490

Mostafa Askari and Kevin Page

Policy Forum: Independent Platform Costing—Balancing the Interests of the Public and Parties pp. 491-504

Scott Cameron

Policy Forum: Public Costing of Party Platforms—Learning from International Experience pp. 505-515

Jennifer Robson and Mark Jarvis

A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation pp. 517-537

Richard Krever

GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand pp. 539-578

Thaddeus Hwong and Jinyan Li

General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's "Building a Better GAAR" pp. 579-611

David G. Duff

Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance pp. 613-629

Benjamin Alarie

Volume 68, issue 1, 2020

The Evaluation of Job Tax Incentives: An Analysis of a Regional Tax pp. 1-31

Alessandro Zeli

Policy Forum: Tax Reform in Canada's 43rd Parliament—Politics, Policy, and Second-Best Choices pp. 35-47

Sean Speer

Policy Forum: Expenditures, Efficiency, and Distribution—Advice for Canada's 43rd Parliament pp. 49-67

Rob Gillezeau and Trevor Tombe

The Future of Work: The Gig Economy and Pressures on the Tax System pp. 69-97

Celeste M. Black

Automation and Workers: Re-Imagining the Income Tax for the Digital Age pp. 99-124

Jinyan Li, Arjin Choi and Cameron Smith

Tim Edgar: The Accidental Comparatist pp. 125-142

Kim Brooks

Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada? pp. 143-68

Michael Dirkis

Finances of the Nation: Survey of Provincial and Territorial Budgets, 2019-20 pp. 185-250

David Lin

Volume 67, issue 4, 2019

Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers pp. 903-945

Rory Gillis

Did the Adoption of IFRS Affect Corporate Tax Avoidance? pp. 947-979

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

Wade Locke and Douglas May

Policy Forum: Is New Brunswick Heading over the Fiscal Cliff? pp. 1011-1024

Richard Saillant and John Emery

Policy Forum: Dette du Québec — Dompter la bête pp. 1025-1037

Luc Godbout

Policy Forum: Quebec's Debt—Taming the Beast pp. 1039-1050

Luc Godbout

The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties pp. 1051-1076

Brian J. Arnold

The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future pp. 1077-1105

Michael Kobetsky

Value Creation: A Constant Principle in a Changing World of International Taxation pp. 1107-1134

Jinyan Li, Nathan Jin Bao and Huaning (Christina) Li

The Digital Services Tax on the Verge of Implementation pp. 1135-1152

Wei Cui

A New Global Tax Deal for the Digital Age pp. 1153-1178

Allison Christians and Tarcisio Diniz Magalhaes

Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects pp. 1179-1199

Arthur J. Cockfield

Finances of the Nation: Taxing Wages in Canada, 2001-2018 pp. 1201-1213

Kenneth McKenzie

Volume 67, issue 3, 2019

Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms pp. 499-531

Michael H. Lubetsky

Subsidies and Value-Added Tax: A Comparative Study of Law and Practice in Canada and the European Union pp. 533-579

Robert F. van Brederode and Simon B. Thang

Suing the Canada Revenue Agency in Tort pp. 581-611

Amir A. Fazel

The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument pp. 623-642

Richard Bird

Rationalizing the Canadian Income Tax System pp. 643-666

Robin Boadway

Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game pp. 667-692

Geoffrey Hale

The Future of the Progressive Personal Income Tax: How High Can It Go? pp. 693-710

Kevin Milligan

A Supplemental Expenditure Tax for Canada pp. 711-727

Victor Thuronyi

Extranational Taxation: Canada and UNCLOS Article 82 pp. 729-753

Micah Burch

Finances of the Nation: Tax Expenditures in Canada--Historical Estimates and Analysis pp. 755-773

John Lester

Volume 67, issue 2, 2019

Disputing Denied Downward Transfer-Pricing Adjustments pp. 281-308

Daniel Sandler and Lisa Watzinger

An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs pp. 309-333

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

Francis Fong and Fred O'Riordan

Volume 67, issue 1, 2019

Non-Residents and Capital Gains Tax in Australia pp. 1-22

Richard Krever and Kerrie Sadiq

Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line pp. 27-39

Peter Harris, Michael Keen and Li Liu

Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy? pp. 41-55

Philip Bazel and Jack Mintz