AboutCTF

Student Paper Award

[Submissions]

Recipients

2014-15 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario

Akhil Agrawal and Jacky Lai
, "Taxation of Customer Loyalty Programs"

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2014-15 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award for the Western Provinces

Yaroslavna Nosikova
, “Where Does the Business of Managing Intellectual Property Stand”

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 2013-14 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario

Jason T. Kujath

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 2013-14 Canadian Tax Foundation-Osler Hoskin Harcourt Award (Quebec)

Adam Drori

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 2012-13 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario
Jason T. Kujath
, "Canada v GlaxoSmithKline: “Should We Modify the Arm’s Length Principle?”," (2014) vol. 62, no. 1 Canadian Tax Journal 168 (abstract)

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 2012-13 Canadian Tax Foundation Jean Potvin Award (Quebec)
Antoine Desroches
, “A Comparative Study of the Canadian and European Taxation of Intellectual Property Income: Has the Time Come for a Canadian Patent Box?," (2014) vol. 62, no. 1 Canadian Tax Journal 169 (abstract)

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 2012-13 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award for the Western Provinces
Patrick Beatty
, “When Politics and Economics Collide: Policy Implications for Reforming Oil and Gas Royalties," (2014) vol. 62, no. 1 Canadian Tax Journal 170 (abstract)

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 2011-12
The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario
Michael Royal
, "Improving the Current Approach to Subsection 245(4): Focusing on Conditions of Application and Specific Anti-Avoidance Rules to Determine the Intended Boundaries of a “Tax Benefit”," (2013) vol. 61, no. 1 Canadian Tax Journal 182 (abstract)


 2011-12 Canadian Tax Foundation Jean Potvin Award (Quebec)
Catherine Major
, "Paragraphe 160(1) L.I.R. : Surprise, vous êtes solidairement responsable de l’impôt impayé d’un tiers!," (2013) vol. 61, no. 1 Canadian Tax Journal 183 (abstract)


 2010-11 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award for the Western Provinces

Marshall Haughey, "Rethinking Advancement of Religion as a Head of Charity," (2012) vol. 60, no. 1 Canadian Tax Journal 127 (abstract)


 
 2010-11 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario

Michael Collinge, "The Insufficient, Problematic and Necessary New Anti-Hybrid Rules in the Canada-US Tax Treaty," (2012) vol. 60, no. 1 Canadian Tax Journal 126 (abstract)


 
 2009-10 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario

Clara Pham, "The Path to Clarity: Disclosing Transfer Pricing Documentation," (2012) vol. 60, no. 1 Canadian Tax Journal 125 (abstract)


 
 2009-10 Canadian Tax Foundation Bert W. Nitikman Foundation Award (Western Canada)

Nadine C. Russell, "Controlling Parents: The Value of a Voting Share in a Family Corporation" (2010) vol. 59, no. 1 Canadian Tax Journal 63 (abstract)


 
 2009-10 Canadian Tax Foundation Jean Potvin Award (Quebec)

Pierre-Luc Meunier, "Utilisation des produits dérivés afin de reporter les impôts," (2010) vol. 59, no. 1 Canadian Tax Journal 62 (abstract)


 
 2008-9 Canadian Tax Foundation Bert W. Nitikman Foundation Award (Western Canada)

Peter Doelman, "Improving the Urban Environment Through the Tax System" (2009) vol. 58, no. 1 Canadian Tax Journal


 2008-9  Canadian Tax Foundation Jean Potvin Award (Quebec)

Pierre-Paul Persico, "Analyse fiscale des debentures convertibles: approche comparative avec le droit américain" (2009) vol. 58, no. 1 Canadian Tax Journal


 2008-9 The Canadian Tax Foundation Fasken Martineau DuMoulin Award (Ontario)

Mike Ziesmann, "Gone Fishing: An Analysis of CRA Powers and Policies Relating to the Use of Fishing Expeditions in Information Gathering" (2009) vol. 58, no. 1 Canadian Tax Journal


2007-8 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Daniel Lyons, "The Death of Income Trusts" (2009) vol. 57, no. 1 Canadian Tax Journal 53 (abstract)


2007-8 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Mark R. Rintoul, "Spectrum of Sameness: The Tests of Loss-Streaming Rules" (2009) vol. 57, no. 1 Canadian Tax Journal 54 (abstract)


2007-8 The Canadian Tax Foundation-McInnes Cooper Award (Atlantic Canada)

Karen Stilwell, "Taxation of Partnerships in Canada and the Aggregate-Entity Debate" (2009) vol. 57, no. 1 Canadian Tax Journal 53-54 (abstract)


2006-7 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Sina Akbari, "Foreign Currency Considerations in Tax Law and Policy" (2007) vol. 55, no. 4 Canadian Tax Journal 816-19 (abstract)


2006-7 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Joseph Armanious, "Subsection 164(6) Revisited" (2007) vol. 55, no. 4 Canadian Tax Journal 820-23 (abstract)


2005-6 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award (Western Canada)

Soraya Jamal, "Closing the Gap Between Tax Law and Family Law on Marital Breakup" (2006) vol. 54, no. 3 Canadian Tax Journal 691-94 (abstract)


2005-6 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Alissa Gabel, "The Tax Implications of Chaoulli: An Evaluation of the Likely Tax Treatment of Expanded Private Health Care" (2006) vol. 54, no. 3 Canadian Tax Journal 695-98 (abstract)


2004-5 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Cindy Harvey, « Où la fiction s'arrête-t-elle? » (2005) vol. 53, no. 4 Canadian Tax Journal 1053-56 (abstract)


2004-5 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Francis Favre, "Designing an Elective Entity Classification System for Canada" (2005) vol. 53, no. 4 Canadian Tax Journal 1057-60 (abstract)


2003-4 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Sylvie Beaulieu, «La règle de la primauté du fond par rapport à la forme en droit fiscal canadien » (2005) vol. 53, no. 2 Canadian Tax Journal, 420-458.  


2003-4 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Julie Bouthillier, "Residence-Based Taxtion and FAPI: A World of Fictions" (2005) vol. 53, no. 1 Canadian Tax Journal, 179-204.


2002-3 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Kathleen C. Young, "Mutual Fund and Segregated Fund Flowthrough Tax Rules: Resolving the Inconsistencies" (2004) vol. 52, no. 3 Canadian Tax Journal, 884-924.


2002-3 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award (Western Canada)

Mark Lavitt, "The Alberta NHL Players Tax: The Jock Tax Comes to Alberta—Or Does It?" (2004) vol. 52, no. 2 Canadian Tax Journal, 514-542.


2001-2 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Paulina Kallas, "A Study of Article XXIX A of the Canada-US Tax Treaty: The Limitation-on-Benefits Article" (2002) vol. 50, no. 6 Canadian Tax Journal, 2219-58.


2001-2 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Frank Lochan, "Should Inflation Be a Factor in Computing Taxable Capital Gains in Canada?" (2002) vol. 50, no. 5 Canadian Tax Journal, 1833-67.


2000-1 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Marie-Pierre Allard, « Effet rétroactif des obligations conditionnelles en droit fiscal » (2001) vol. 49, no. 5 Canadian Tax Journal 1338-1457 / "The Retroactive Effect of Conditional Obligations in Tax Law" (2001) vol. 49, no. 6 Canadian Tax Journal, 1726-1839.


2000-1 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Manu Kakkar, "A Critique of Canada's Divisive Reorganizations: Should Breaking Up Be So Hard To Do?" (2001) vol. 49, no. 4 Canadian Tax Journal, 1102-32.


1998-99 The Canadian Tax Foundation Award for Quebec

Dominic C. Belley, « Le voile corporatif en droit fiscal : Éloge de la circonspection judiciaire » (2000), vol. 48, no. 3 Canadian Tax Journal 877-928 / "The Coporate Veil in Tax Law: In

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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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