Douglas J. Sherbaniuk Distinguished Writing Award – 2009
Michelle Chan and Charles Taylor
Michelle Chan and Charles Taylor are the 2009 recipients of the Canadian Tax Foundation’s Douglas J. Sherbaniuk Distinguished Writing Award. Their article, “Provincial General Anti-Avoidance Rules and Governments’ Responses to Interprovincial Tax Planning,” was published in Report of Proceedings of the Sixtieth Tax Conference, 2008 Conference Report, 7:1-42. The article was selected by a committee of experienced tax professionals as the best writing published by the Foundation in 2008. The award, which is conferred annually, is named for the Foundation’s late director emeritus.
Michelle Chan received her BMath degree from the University of Waterloo in 1993 and her CA designation in 1994. She is with Deloitte & Touche LLP, Calgary.
Charles Taylor received his BA degree from the University of Saskatchewan in 1975; he also holds an MA (1976) and an MBA (1982) from the University of Toronto. He received his CA designation in 1984. Mr. Taylor is with Deloitte & Touche LLP, Toronto, and is the chair of the Canadian Tax Foundation.