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 ().

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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

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