AboutCTF

Douglas J. Sherbaniuk Distinguished Writing Award

The Douglas J. Sherbaniuk Distinguished Writing Award, which is named after the Foundation's late director emeritus, is conferred annually on the author of the best writing undertaken for the Foundation in the previous year. A committee of experienced tax professionals is convened to make the selection.

Recipients

 2016 Ken Buttenham, Ian Bradley, and Marianne Thompson  “Recommended Amendments to the Upstream Loan Rules” (2015) 63:1 Canadian Tax Journal 245-267.

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2015 Jonathan Rhys Kesselman and Peter Spiro, “Challenges in Shifting Canadian Taxation Toward Consumption” (2014) 62:1 Canadian Tax Journal 1-41.

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2014 Catherine Brown and Arthur J. Cockfield, “Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law” (2013) 61:3 Canadian Tax Journal 563-598.

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2013 David Jacyk, “The Jurisdiction of the Tax Court: A Tax Practitioner’s Guide to the Jurisdictional Galaxy of Constitutional Challenges” (2012) vol. 60, no. 1 Canadian Tax Journal 55-92.

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2012  Mark Brender, “Subsection 55(2):Then and Now”, in Report of Proceedings of the Sixty-Third Tax Conference, 2011 Conference Report (Toronto: Canadian Tax Foundation, 2012), 12:1-35. 



2011  Jim Cruickshank, "Trusts: Recent Developments," in Report of Proceedings of the Sixty-Second Tax Conference, 2010 Conference Report (Toronto: Canadian Tax Foundation, 2011), 29:1-14.
  
2010 Adam Parachin, “Reforming the Meaning of ‘Charitable Gift’: The Case for an Alternative to Split Receipting,” (2009) vol. 57, no. 4 Canadian Tax Journal 787-838
  
2009 Charles Taylor and Michelle Chan, "Provincial General Anti-Avoidance Rules and Governments' Responses to Interprovincial Tax Planning," in Report of Proceedings of the Sixtieth Tax Conference, 2008 Conference Report (Toronto: Canadian Tax Foundation, 2009), 7:1-42.
2008 Matias Milet, "Permanent Establishments Through Related Corporations Under the OECD Model Treaty" (2007) vol. 55, no. 2 Canadian Tax Journal 289-330
2007 Elizabeth J. Johnson, Geneviève C. Lille, and James R. Wilson, "A Reasoned Response to the CRA's Views on the Scope and Interpretation of Paragraph 95(6)(b)" (2006) vol. 54, no. 3 Canadian Tax Journal 571-632
2006 Joel A. Nitikman, "Many Questions (and a Few Possible Answers) About the Application of Rectification in Tax Law" (2005) vol. 53, no. 4 Canadian Tax Journal 941-73.
2005 Brian J. Arnold, "The Long, Slow, Steady Demise of the General Anti-Avoidance Rule" (2004) vol. 52, no. 2 Canadian Tax Journal 488-511.
2004 Stephen W. Bowman, "Non-Resident Trust Update: Living with the New Section 94" in Report of Proceedings of the Fifty-Fifth Tax Conference, 2003 Conference Report (Toronto: Canadian Tax Foundation, 2004), 19:1-63.
2002 Jonathan R. Kesselman and Finn Poschmann, "Expanding the Recognition of Personal Savings in the Canadian Tax System" (2001) vol. 49, no. 1 Canadian Tax Journal 40-101.
2001 Tim Edgar, "Some Lessons from the Saga of Weak-Currency Borrowings" (2000), vol. 48, no. 1 Canadian Tax Journal 1-34.
2000 Jinyan Li, "Rethinking Canada's Source Rules in the Age of Electronic Commerce: Part 2" (1999) vol. 47, no. 6 Canadian Tax Journal 1411-78.
1999 Brian J. Arnold, "Statutory Interpretation: Some Thoughts on Plain Meaning," in Report of Proceedings of the Fiftieth Tax Conference, 1998 Conference Report (Toronto: Canadian Tax Foundation, 1999), 6:1-36.
1998  Richard M. Bird and Thomas Tsiopoulos, "User Charges for Public Services: Potentials and Problems" (1997), vol. 45, no. 1 Canadian Tax Journal 25-86. 
1997 Nick Pantaleo, "Disposing of US Businesses by Canadians: A Canadian Perspective," in Income Tax and GST Planning for the Purchase, Sale, and Canada-US Expansion of a Business, 1996 Corporate Management Tax Conference (Toronto: Canadian Tax Foundation, 1996), 20:1-56.
1996 Brian R. Carr and K.A. Siobhan Monaghan, "Today's Butterfly," in Report of Proceedings of the Forty-Sixth Tax Conference, 1994 Conference Report (Toronto: Canadian Tax Foundation, 1995), 4:1-68.
1995 John W. Durnford and Stephen J. Toope, "Spousal Support in Family Law and Alimony in the Law of Taxation" (1994) vol. 42, no. 1 Canadian Tax Journal 1-107.

Financial Support

Support from the business and academic community is essential to maintaining the Foundation's independence and impartiality, to sustaining a research program that will continue to be responsive to a constantly changing fiscal environment, and to developing new ways of communicating tax information in an increasingly sophisticated technological workplace.

Membership subscriptions, TaxFind subscriptions, conference and seminar fees, publication sales, and separate financial support from individuals and corporations all contribute to the Foundation’s success. The Foundation receives no funding or other assistance from government.

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