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Volume 67, Issue number 3

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

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Table of Contents 
     
    PEER-REVIEWED ARTICLES   
499  
    Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms
https://doi.org/10.32721/ctj.2019.67.3.lubetsky
Michael H. Lubetsky
533
  Subsidies and Value-Added Tax: A Comparative Study of Law and Practice in Canada and the European Union
https://doi.org/10.32721/ctj.2019.67.3.vanbrederode
Robert F. Van Brederode and Simon B. Thang
581   Suing the Canada Revenue Agency in Tort
https://doi.org/10.32721/ctj.2019.67.3.fazel
 Amir A. Fazel
    SYMPOSIUM
613   Re-Imagining Tax for the 21st Century: Inspired by the Scholarship of Tim Edgar
https://doi.org/10.32721/ctj.2019.67.3.sym.overview
Jinyan Li, J. Scott Wilkie, and Graeme Cooper
615   An Introduction and a Tribute
https://doi.org/10.32721/ctj.2019.67.3.sym.wilkie
 J. Scott Wilkie
623   The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument
https://doi.org/10.32721/ctj.2019.67.3.sym.bird
Richard M. Bird
643   Rationalizing the Canadian Income Tax System
https://doi.org/10.32721/ctj.2019.67.3.sym.boadway
Robin Boadway
667   Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game
https://doi.org/10.32721/ctj.2019.67.3.sym.hale
Geoffrey Hale
693   The Future of the Progressive Personal Income Tax: How High Can It Go?
https://doi.org/10.32721/ctj.2019.67.3.sym.milligan
Kevin Milligan
711     A Supplemental Expenditure Tax for Canada
https://doi.org/10.32721/ctj.2019.67.3.sym.thuronyi
Victor Thuronyi
729     Extranational Taxation: Canada and UNCLOS Article 82
https://doi.org/10.32721/ctj.2019.67.3.sym.burch
Micah Burch
    FEATURES
755   Finances of the Nation: Tax Expenditures in Canada—Historical Estimates and Analysis
https://doi.org/10.32721/ctj.2019.67.3.fon

John Lester
775   Current Cases: (FCA) Canada (National Revenue) v. Cameco Corporation; (TCC) Morissette c. La Reine
https://doi.org/10.32721/ctj.2019.67.3.cc

John Sorensen, Ouvedi Rama Naiken, and Michael D. Templeton
789   Personal Tax Planning: Donation of Private Company Shares
https://doi.org/10.32721/ctj.2019.67.3.ptp

Brian Janzen
809   Planification fiscale personnelle : Don d’actions d’une société privée
https://doi.org/10.32721/ctj.2019.67.3.pfp
Brian Janzen
831   Corporate Tax Planning: Canadian Inbound Investment After the MLI
https://doi.org/10.32721/ctj.2019.67.3.ctp
Nelson Whitmore and Owen Strychun
881   Current Tax Reading
https://doi.org/10.32721/ctj.2019.67.3.ctr
Alan Macnaughton and Jinyan Li

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