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 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

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