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 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

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