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2019, Volume 67, Issue number 3

Open access (abstracts and full text)            Abstracts only (where available)

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Table of Contents 
    Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms
Michael H. Lubetsky
  Subsidies and Value-Added Tax: A Comparative Study of Law and Practice in Canada and the European Union
Robert F. Van Brederode and Simon B. Thang
581   Suing the Canada Revenue Agency in Tort
 Amir A. Fazel
613   Re-Imagining Tax for the 21st Century: Inspired by the Scholarship of Tim Edgar
Jinyan Li, J. Scott Wilkie, and Graeme Cooper
615   An Introduction and a Tribute
 J. Scott Wilkie
623   The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument
Richard M. Bird
643   Rationalizing the Canadian Income Tax System
Robin Boadway
667   Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game
Geoffrey Hale
693   The Future of the Progressive Personal Income Tax: How High Can It Go?
Kevin Milligan
711     A Supplemental Expenditure Tax for Canada
Victor Thuronyi
729     Extranational Taxation: Canada and UNCLOS Article 82
Micah Burch
755   Finances of the Nation: Tax Expenditures in Canada—Historical Estimates and Analysis

John Lester
775   Current Cases: (FCA) Canada (National Revenue) v. Cameco Corporation; (TCC) Morissette c. La Reine

John Sorensen, Ouvedi Rama Naiken, and Michael D. Templeton
789   Personal Tax Planning: Donation of Private Company Shares

Brian Janzen
809   Planification fiscale personnelle : Don d’actions d’une société privée
Brian Janzen
831   Corporate Tax Planning: Canadian Inbound Investment After the MLI
Nelson Whitmore and Owen Strychun
881   Current Tax Reading
Alan Macnaughton and Jinyan Li

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