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Content
2018, Volume 66, Issue 2
- 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
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