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 ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 66, issue 4, 2018

Electing into a Value-Added Tax: Evidence from Ontario Microentrepreneurs pp. 761-807

Emily A. Satterthwaite

Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line pp. 809-846

David Jacyk and Pooja Mihailovich

Policy Forum: Equalization and Canada's Fiscal Constitution--The Tie That Binds? pp. 847-869

Richard Bird

Finances of the Nation: "Final and Unalterable"--But Up for Negotiation: Federal-Provincial Transfers in Canada pp. 871-917

Trevor Tombe

Volume 66, issue 3, 2018

Interregional Fiscal Flows and Horizontal Fiscal Equalization in India, 2001-2015 pp. 511-547

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

Noah Sarna and Zheting Su

Policy Forum: Vancouver's Property Taxes in Perspective pp. 573-584

Thomas Davidoff

Policy Forum: A Tax Shift--The Case for Rebalancing the Tax Treatment of Earnings and Housing Wealth pp. 585-604

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

Jim Samuel

VAT/GST Thresholds and Small Businesses: Where To Draw the Line? pp. 309-347

Yige Zu

Policy Forum: Why Canada Needs a Comprehensive Tax Review pp. 351-362

Fred O'Riordan

Policy Forum: Then and Now--A Historical Perspective on the Politics of Comprehensive Tax Reform pp. 363-374

Shirley Tillotson

Policy Forum: Building a Tax Review Body That Is Fit for Purpose--Reconciling the Tradeoffs Between Independence and Impact pp. 375-386

Jennifer Robson

Policy Forum: From Independent Tax Commission to Independent Tax Authority pp. 387-399

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

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

Amir Pichhadze

American Professionals in Canada pp. 893-937

Kevyn Nightingale

Policy Forum: The Tax Gap from the Perspective of Tax Practitioners pp. 939-949

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

Joel Nitikman

Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases pp. 637-649

David W. Chodikoff

Policy Forum: Examining Canadian Offshore Tax Evasion pp. 651-680

Arthur J. Cockfield

Policy Forum: Tax Evasion--Does Anyone Know What It Means? Does Anyone Really Care? pp. 681-692

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

Dale Pinto

A Modern Look at the Roman Imperial "Jewish Tax" pp. 333-352

Robert Couzin

Policy Forum: Using Dual Structures for Political Activities--Charities and Non-Profits in the Same Family of Organizations pp. 357-365

Robert B. Hayhoe and Nicole K. D'Aoust

Policy Forum: Charities and Political Activities (A Tempest in a Teapot?) pp. 367-378

Rose Anne Devlin

Policy Forum: Charities and Politics--A Dubious Mix? pp. 379-390

Geoffrey Hale

Policy Forum: How and Why To Legislate the Charity-Politics Distinction Under the Income Tax Act pp. 391-418

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

Gulraze Wakil and Howard Nemiroff

Policy Forum: Patent Box Regimes--A Vehicle for Innovation and Sustainable Economic Growth pp. 39-60

Albert De Luca and Joanne Hausch

Policy Forum: The Uneasy Case for a Canadian Patent Box pp. 61-72

Robin Boadway and Jean-François Tremblay

Volume 64, issue 4, 2016

The Next Phase of Life Insurance Policyholder Taxation Is Nigh pp. 705-750

Kevin Wark and Michael O'Connor

The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis pp. 751-793

Chris Evans, Philip Lignier and Binh Tran-Nam

Volume 64, issue 3, 2016

When Do the Stop-Loss Rules Apply? Transactions Involving Foreign Affiliates After the 2012 Technical Bill pp. 561-600

Jim Samuel

Volume 64, issue 2, 2016

Written Communications and Taxpayers' Compliance: An Interactional Fairness Perspective pp. 351-370

Jonathan Farrar and Linda Thorne

Policy Forum: The EU Financial Transaction Tax as an Unsuitable and Unnecessary Proxy Tax pp. 373-387

Rita de la Feria and Richard Ness

Policy Forum: The Financial Activities Tax pp. 389-400

Michael Keen, Russell Krelove and John Norregaard

Policy Forum: Canada's GST and Financial Services--Where Are We Now and Where Could We Be? pp. 401-416

Pierre-Pascal Gendron

Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution pp. 417-442

Richard Bird and Michael Smart

Volume 64, issue 1, 2016

Piercing the Veil: Private Corporations and the Income of the Affluent pp. 1-30

Michael Wolfson, Michael Veall, Neil Brooks and Brian Murphy

Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers pp. 31-63

Zakir Akhand and Michael Hubbard

Policy Forum: The Case Against Boutique Tax Credits and Similar Tax Expenditures pp. 65-133

Neil Brooks

Volume 63, issue 4, 2015

Tax-Free Savings Accounts: Expanding, Restricting, or Refining? pp. 905-945

Jonathan Rhys Kesselman

The US Tax Classification of Canadian Mutual Fund Trusts pp. 947-989

Max Reed and Stephen Albers Chalhoub

Policy Forum: The Public Transit Tax Credit--Ridership and Distributional Impact pp. 993-999

Vincent Chandler

Policy Forum: Kids Are Not Boats pp. 1001-1010

Ken Boessenkool

Volume 63, issue 3, 2015

Country-by-Country Reporting and Commercial Confidentiality pp. 627-660

Arthur J. Cockfield and Carl D. MacArthur

Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data pp. 661-688

Brian Murphy, Michael Veall and Michael Wolfson

Policy Forum: Mountains and Molehills--Effects of the Small Business Deduction pp. 691-704

Ted Mallett

Policy Forum: Personal Services Businesses--A Two-Sided Policy Problem pp. 705-715

H. Michael Dolson

Policy Forum: Private Companies, Professionals, and Income Splitting--Recent Canadian Experience pp. 717-737

Michael Wolfson and Scott Legree

Volume 63, issue 2, 2015

Reforming Old Age Security: Effects and Alternatives pp. 357-373

Nicholas-James Clavet, Jean-Yves Duclos, Bernard Fortin and Steeve Marchand

Is There a Sixth Comparability Factor in Canadian Transfer Pricing? pp. 375-395

Robert Robillard

Risk-Based Overrides of Share Ownership as Specific Anti-Avoidance Rules pp. 397-465

Tim Edgar

Policy Forum: Resource Rent Taxation--Experiences from Australia pp. 469-486

Wayne Mayo

Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta pp. 487-499

Brian Conger and Bev Dahlby

Volume 63, issue 1, 2015

J.L. Ilsley and the Transition to the Post-War Tax System: 1943-1946 pp. 1-52

Colin Campbell

Warfare State, Welfare State, and the Selling of the Personal Income Tax, 1942-1945 pp. 53-90

Shirley Tillotson

The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible? pp. 91-132

Geoffrey Loomer

Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning pp. 133-148

W. Steven Clark and Alexander Klemm