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Canadian Tax Foundation

Canadian Tax Journal

Contact information of Canadian Tax Foundation

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Canadian Tax Foundation, 145 Wellington Street West, Suite 1400, Toronto, Ontario, Canada M5J 1H8

Phone: 416-599-0283
Fax: 416-599-9283
Web page: https://www.ctf.ca/EN

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Postal: Canadian Tax Foundation, 145 Wellington Street West, Suite 1400, Toronto, Ontario, Canada M5J 1H8
Web: https://www.ctf.ca/EN/EN/Publications/CTF_Publications_ListingBooks.aspx Email:

Editor: Kim Brooks, Kevin Milligan, and Daniel Sandler

Description: The Canadian Tax Journal, first published in 1953, is the flagship research publication of the Canadian Tax Foundation. Published quarterly, it is relied on by policy analysts, accountants, lawyers, economists, business persons, and politicians as a multidisciplinary resource for the analysis, application, and interpretation of tax law, economics, and public finance in Canada.
Series handle: RePEc:ctf:journl

Citations RSS feed: at CitEc

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Content

2018, Volume 66, Issue 4

809-846 Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line
by David Jacyk & Pooja Mihailovich
847-869 Policy Forum: Equalization and Canada's Fiscal Constitution--The Tie That Binds?
by Richard M. Bird
871-917 Finances of the Nation: "Final and Unalterable"--But Up for Negotiation: Federal-Provincial Transfers in Canada
by Trevor Tombe

2018, Volume 66, Issue 3

511-547 Interregional Fiscal Flows and Horizontal Fiscal Equalization in India, 2001-2015
by Deepak Sethia
553-572 Policy Forum: Taxing Non-Residents' Residences--A Critical View of the Laws Behind the New Realty Taxes in British Columbia and Ontario
by Noah Sarna & Zheting Su
573-584 Policy Forum: Vancouver's Property Taxes in Perspective
by Thomas Davidoff
585-604 Policy Forum: A Tax Shift--The Case for Rebalancing the Tax Treatment of Earnings and Housing Wealth
by Paul Kershaw

2018, Volume 66, Issue 2

269-307 Interaction of the Foreign Affiliate Surplus and Safe-Income Regimes: Selected Anomalies, Issues, and Planning Considerations
by Jim Samuel
309-347 VAT/GST Thresholds and Small Businesses: Where To Draw the Line?
by Yige Zu
351-362 Policy Forum: Why Canada Needs a Comprehensive Tax Review
by Fred O'Riordan
363-374 Policy Forum: Then and Now--A Historical Perspective on the Politics of Comprehensive Tax Reform
by Shirley Tillotson
375-386 Policy Forum: Building a Tax Review Body That Is Fit for Purpose--Reconciling the Tradeoffs Between Independence and Impact
by Jennifer Robson
387-399 Policy Forum: From Independent Tax Commission to Independent Tax Authority
by Joseph Heath

2018, Volume 66, Issue 1

1-22 How Did the CRA Expect the Adoption of IFRS To Affect Corporate Tax Compliance and Avoidance?
by Oliver Nnamdi Okafor & Dawn Mains & Olayemi M. Olabiyi & Hussein Warsame

2017, Volume 65, Issue 4

849-892 The Role of Contract Interpretation in Transfer-Pricing Law: Lessons from Canada
by Amir Pichhadze
893-937 American Professionals in Canada
by Kevyn Nightingale
939-949 Policy Forum: The Tax Gap from the Perspective of Tax Practitioners
by Shawn Porter & Larry Chapman

2017, Volume 65, Issue 3

559-632 Life Is Change: Using Powers of Amendment in a Non-Charitable Trust--Rules and Tax Implications
by Joel Nitikman
637-649 Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases
by David W. Chodikoff
651-680 Policy Forum: Examining Canadian Offshore Tax Evasion
by Arthur J. Cockfield
681-692 Policy Forum: Tax Evasion--Does Anyone Know What It Means? Does Anyone Really Care?
by Joel Nitikman

2017, Volume 65, Issue 2

291-331 Options To Address the Direct Tax Challenges Raised by the Digital Economy--A Critical Analysis
by Dale Pinto
333-352 A Modern Look at the Roman Imperial "Jewish Tax"
by Robert Couzin
357-365 Policy Forum: Using Dual Structures for Political Activities--Charities and Non-Profits in the Same Family of Organizations
by Robert B. Hayhoe & Nicole K. D'Aoust
367-378 Policy Forum: Charities and Political Activities (A Tempest in a Teapot?)
by Rose Anne Devlin
379-390 Policy Forum: Charities and Politics--A Dubious Mix?
by Geoffrey Hale
391-418 Policy Forum: How and Why To Legislate the Charity-Politics Distinction Under the Income Tax Act
by Adam Parachin

2017, Volume 65, Issue 1

1-36 Dividend Taxation and Stock Returns: Time-Series Analysis of Canada and Comparison with the United States
by Gulraze Wakil & Howard Nemiroff
39-60 Policy Forum: Patent Box Regimes--A Vehicle for Innovation and Sustainable Economic Growth
by Albert De Luca & Joanne Hausch
61-72 Policy Forum: The Uneasy Case for a Canadian Patent Box
by Robin Boadway & Jean-François Tremblay

2016, Volume 64, Issue 4

705-750 The Next Phase of Life Insurance Policyholder Taxation Is Nigh
by Kevin Wark & Michael O'Connor
751-793 The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis
by Chris Evans & Philip Lignier & Binh Tran-Nam

2016, Volume 64, Issue 3

561-600 When Do the Stop-Loss Rules Apply? Transactions Involving Foreign Affiliates After the 2012 Technical Bill
by Jim Samuel

2016, Volume 64, Issue 2

351-370 Written Communications and Taxpayers' Compliance: An Interactional Fairness Perspective
by Jonathan Farrar & Linda Thorne
373-387 Policy Forum: The EU Financial Transaction Tax as an Unsuitable and Unnecessary Proxy Tax
by Rita de la Feria & Richard Ness
389-400 Policy Forum: The Financial Activities Tax
by Michael Keen & Russell Krelove & John Norregaard
401-416 Policy Forum: Canada's GST and Financial Services--Where Are We Now and Where Could We Be?
by Pierre-Pascal Gendron
417-442 Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution
by Richard Bird & Michael Smart

2016, Volume 64, Issue 1

1-30 Piercing the Veil: Private Corporations and the Income of the Affluent
by Michael Wolfson & Mike Veall & Neil Brooks & Brian Murphy
31-63 Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers
by Zakir Akhand & Michael Hubbard
65-133 Policy Forum: The Case Against Boutique Tax Credits and Similar Tax Expenditures
by Neil Brooks

2015, Volume 63, Issue 4

905-945 Tax-Free Savings Accounts: Expanding, Restricting, or Refining?
by Jonathan Rhys Kesselman
947-989 The US Tax Classification of Canadian Mutual Fund Trusts
by Max Reed & Stephen Albers Chalhoub
993-999 Policy Forum: The Public Transit Tax Credit--Ridership and Distributional Impact
by Vincent Chandler
1001-1010 Policy Forum: Kids Are Not Boats
by Ken Boessenkool

2015, Volume 63, Issue 3

627-660 Country-by-Country Reporting and Commercial Confidentiality
by Arthur J. Cockfield & Carl D. MacArthur
661-688 Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data
by Brian Murphy & Mike Veall & Michael Wolfson
691-704 Policy Forum: Mountains and Molehills--Effects of the Small Business Deduction
by Ted Mallett
705-715 Policy Forum: Personal Services Businesses--A Two-Sided Policy Problem
by H. Michael Dolson
717-737 Policy Forum: Private Companies, Professionals, and Income Splitting--Recent Canadian Experience
by Michael Wolfson & Scott Legree

2015, Volume 63, Issue 2

357-373 Reforming Old Age Security: Effects and Alternatives
by Nicholas-James Clavet & Jean-Yves Duclos & Bernard Fortin & Steeve Marchand
375-395 Is There a Sixth Comparability Factor in Canadian Transfer Pricing?
by Robert Robillard
397-465 Risk-Based Overrides of Share Ownership as Specific Anti-Avoidance Rules
by Tim Edgar
469-486 Policy Forum: Resource Rent Taxation--Experiences from Australia
by Wayne Mayo
487-499 Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta
by Brian Conger & Bev Dahlby

2015, Volume 63, Issue 1

1-52 J.L. Ilsley and the Transition to the Post-War Tax System: 1943-1946
by Colin Campbell
53-90 Warfare State, Welfare State, and the Selling of the Personal Income Tax, 1942-1945
by Shirley Tillotson
91-132 The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible?
by Geoffrey Loomer
133-148 Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning
by W. Steven Clark & Alexander Klemm

2014, Volume 62, Issue 4

927-970 The Role of Intention in Distinguishing Employees from Independent Contractors
by Tamara Larre
971-983 Rethinking RRIF Withdrawals: New Rates and Methodologies for New Realities
by Moshe A. Milevsky
985-1027 Policy Preferences and Expertise in Canadian Tax Adjudication
by Benjamin Alarie & Andrew J. Green
1029-1059 Policy Forum: Piecemeal Tax Reform Ideas for Canada--Lessons from Principles and Practice
by Robin Boadway

2014, Volume 62, Issue 3

587-633 FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA
by Roy A. Berg & Paul M. Barba
635-670 User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law
by Kelly I.E. Farish & Lindsay M. Tedds
671-699 Trust Residence After Garron: Provincial Considerations
by H. Michael Dolson

2014, Volume 62, Issue 2

317-382 More on Services PEs--What Is a Connected Project?
by Joel Nitikman
383-399 Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans
by Michael R. Veall
401-428 GAAR Revisited: From Instinctive Reaction to Intellectual Rigour
by Pooja Samtani & Justin Kutyan

2014, Volume 62, Issue 1

1-41 Challenges in Shifting Canadian Taxation Toward Consumption
by Jonathan Rhys Kesselman & Peter S. Spiro
43-67 The Section 68 Reasonableness Standard After TransAlta
by Robert D. McCue
69-109 The Importance of Family Resemblance: Series of Transactions After Copthorne
by Benjamin Alarie & Julia Lockhart

2013, Volume 61, Issue 4

875-892 The Treaty Network Theory: Accessing Foreign Tax Information Networks Under the OECD Model Convention
by Mark Tonkovich
893-914 Suing Canadian Tax Officials for Negligence: An Assessment of Recent Developments
by John Bevacqua
915-987 The Negotiation and Drafting of the First Australia-Canada Taxation Treaty (1957)
by C. John Taylor

2013, Volume 61, Issue 3

563-598 Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law
by Catherine Brown & Arthur J. Cockfield
599-632 Awareness and Use of Canada's Children's Fitness Tax Credit
by Koren L. Fisher & Amin Mawani & Barbara von Tigerstrom & Tamara Larre & Christine Cameron & Karen E. Chad & Bruce Reeder & Mark S. Tremblay
633-670 J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943
by Colin Campbell
671-676 A Few Thoughts on Treaty Shopping
by Robert Couzin
681-693 Policy Forum: Tax Consequences of Income Splitting for Canadian Households
by Matt Krzepkowski
695-708 Policy Forum: The Impact of the Income-Splitting Proposal on Labour Force Participation and Other Household Decisions
by Elisabeth Gugl
709-721 Policy Forum: Real Versus Notional Income Splitting--What Canada Should Learn from the US "Innocent Spouse" Problem
by Lisa Philipps

2013, Volume 61, Issue 2

321-366 GAAR in Action: An Empirical Exploration of Tax Court of Canada Cases (1997-2009) and Judicial Decision Making
by Jinyan Li & Thaddeus Hwong
367-385 The Modern Approach to Statutory Interpretation, Applied to the Section 15 Anomaly in Foreign Affiliate Financing
by Randy S. Morphy
387-409 Advance Pricing Arrangements: Are Australia's Recent Reforms Relevant to Canada?
by Michelle Markham
413-424 Policy Forum: A Decade of Reckoning--Fiscal Policy Challenges in the United States
by Andrew A. Samwick
413-424 Policy Forum: The Bucket and Buffett Approaches to Raising Taxes on High-Income US Individuals
by Daniel Shaviro

2013, Volume 61, Issue 1

41-78 Comparative Tax Advantages of Canadian Pension Funds as Investors in Real Estate
by Alex S. MacNevin
79-157 Les incitatifs fiscaux pour les anges investisseurs
by Cecile Carpentier & Jean-Marc Suret
159-178 Policy Forum: The End of Transfer Pricing?
by Robert Couzin

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