Student Paper Award

[Submissions]

Recipients

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)

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

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

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

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

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

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

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

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

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

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)

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)

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

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

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.  

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

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

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.

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.

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

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.

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.

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 Praise of Judicial Circumspection" (2000) vol. 48, no. 3 Canadian Tax Journal, 929-78.

James Pierlot, "Proposal for a Debt-Reduction Tax" (2000) vol. 48, no. 1 Canadian Tax Journal, 210-30.

Debra Gordon, "Child-Care Expense Deduction" (1999) vol. 47, no. 6 Canadian Tax Journal, 1588-1626.

Duncan Osborne, "Revisiting Royalties in the Age of Electronic Commerce" (1999) vol. 47, no. 2 Canadian Tax Journal, 410-55.