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 62, issue 4, 2014

The Role of Intention in Distinguishing Employees from Independent Contractors pp. 927-970

Tamara Larre

Rethinking RRIF Withdrawals: New Rates and Methodologies for New Realities pp. 971-983

Moshe Milevsky

Policy Preferences and Expertise in Canadian Tax Adjudication pp. 985-1027

Benjamin Alarie and Andrew J. Green

Policy Forum: Piecemeal Tax Reform Ideas for Canada--Lessons from Principles and Practice pp. 1029-1059

Robin Boadway

Volume 62, issue 3, 2014

FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA pp. 587-633

Roy A. Berg and Paul M. Barba

User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law pp. 635-670

Kelly I.E. Farish and Lindsay Tedds

Trust Residence After Garron: Provincial Considerations pp. 671-699

H. Michael Dolson

Volume 62, issue 2, 2014

More on Services PEs--What Is a Connected Project? pp. 317-382

Joel Nitikman

Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans pp. 383-399

Michael Veall

GAAR Revisited: From Instinctive Reaction to Intellectual Rigour pp. 401-428

Pooja Samtani and Justin Kutyan

Volume 62, issue 1, 2014

Challenges in Shifting Canadian Taxation Toward Consumption pp. 1-41

Jonathan Rhys Kesselman and Peter Spiro

The Section 68 Reasonableness Standard After TransAlta pp. 43-67

Robert D. McCue

The Importance of Family Resemblance: Series of Transactions After Copthorne pp. 69-109

Benjamin Alarie and Julia Lockhart

Volume 61, issue 4, 2013

The Treaty Network Theory: Accessing Foreign Tax Information Networks Under the OECD Model Convention pp. 875-892

Mark Tonkovich

Suing Canadian Tax Officials for Negligence: An Assessment of Recent Developments pp. 893-914

John Bevacqua

The Negotiation and Drafting of the First Australia-Canada Taxation Treaty (1957) pp. 915-987

C. John Taylor

Volume 61, issue 3, 2013

Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law pp. 563-598

Catherine Brown and Arthur J. Cockfield

Awareness and Use of Canada's Children's Fitness Tax Credit pp. 599-632

Koren L. Fisher, Amin Mawani, Barbara von Tigerstrom, Tamara Larre, Christine Cameron, Karen E. Chad, Bruce Reeder and Mark S. Tremblay

J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943 pp. 633-670

Colin Campbell

A Few Thoughts on Treaty Shopping pp. 671-676

Robert Couzin

Policy Forum: Tax Consequences of Income Splitting for Canadian Households pp. 681-693

Matt Krzepkowski

Policy Forum: The Impact of the Income-Splitting Proposal on Labour Force Participation and Other Household Decisions pp. 695-708

Elisabeth Gugl

Policy Forum: Real Versus Notional Income Splitting--What Canada Should Learn from the US "Innocent Spouse" Problem pp. 709-721

Lisa Philipps

Volume 61, issue 2, 2013

GAAR in Action: An Empirical Exploration of Tax Court of Canada Cases (1997-2009) and Judicial Decision Making pp. 321-366

Jinyan Li and Thaddeus Hwong

The Modern Approach to Statutory Interpretation, Applied to the Section 15 Anomaly in Foreign Affiliate Financing pp. 367-385

Randy S. Morphy

Advance Pricing Arrangements: Are Australia's Recent Reforms Relevant to Canada? pp. 387-409

Michelle Markham

Policy Forum: A Decade of Reckoning--Fiscal Policy Challenges in the United States pp. 413-424

Andrew Samwick

Policy Forum: The Bucket and Buffett Approaches to Raising Taxes on High-Income US Individuals pp. 413-424

Daniel Shaviro

Volume 61, issue 1, 2013

Comparative Tax Advantages of Canadian Pension Funds as Investors in Real Estate pp. 41-78

Alex S. MacNevin

Les incitatifs fiscaux pour les anges investisseurs pp. 79-157

Cecile Carpentier and Jean-Marc Suret

Policy Forum: The End of Transfer Pricing? pp. 159-178

Robert Couzin