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Canada’s leading source of insight into tax law, economics, and public finance in Canada
2019, Volume 67, Issue number 4
 Open access (abstracts and full text)
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 Abstracts only (where available)
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Members can click here and access the full articles. Login is required.
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| Table of Contents |
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PEER-REVIEWED ARTICLES
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903
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Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers
https://doi.org/10.32721/ctj.2019.67.4.gillis |
Rory Gillis
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947
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Did the Adoption of IFRS Affect Corporate Tax Avoidance?
https://doi.org/10.32721/ctj.2019.67.4.okafor |
Oliver Nnamdi Okafor, Akinloye Akindayomi, and Hussein Warsame |
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POLICY FORUM
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981
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Editor’s Introduction—Provincial Finances
https://doi.org/10.32721/ctj.2019.67.4.pf.editor |
Kevin Milligan
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| 983 |
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Newfoundland and Labrador’s Debt Strategy—Waiting for a Saviour or Godot?
https://doi.org/10.32721/ctj.2019.67.4.pf.locke |
Wade Locke and Douglas May |
| 1011 |
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Is New Brunswick Heading over the Fiscal Cliff?
https://doi.org/10.32721/ctj.2019.67.4.pf.saillant |
Richard Saillant and Herb Emery |
| 1025 |
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Dette du Québec — Dompter la bête
https://doi.org/10.32721/ctj.2019.67.4.pf.godbout.f |
Luc Godbout |
| 1039 |
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Quebec’s Debt—Taming the Beast
https://doi.org/10.32721/ctj.2019.67.4.pf.godbout |
Luc Godbout |
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SYMPOSIUM |
| 1051 |
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The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties
https://doi.org/10.32721/ctj.2019.67.4.sym.arnold
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Brian J. Arnold
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| 1077 |
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The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future
https://doi.org/10.32721/ctj.2019.67.4.sym.kobetsky
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Michael Kobetsky |
| 1107 |
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Value Creation: A Constant Principle in a Changing World of International Taxation
https://doi.org/10.32721/ctj.2019.67.4.sym.li
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Jinyan Li, Nathan Jin Bao, and Huaning (Christina) Li |
| 1135 |
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The Digital Services Tax on the Verge of Implementation
https://doi.org/10.32721/ctj.2019.67.4.sym.cui |
Wei Cui |
| 1153 |
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A New Global Tax Deal for the Digital Age
https://doi.org/10.32721/ctj.2019.67.4.sym.christians |
Allison Christians and Tarcisio Diniz Magalhaes |
| 1179 |
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Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects
https://doi.org/10.32721/ctj.2019.67.4.sym.cockfield |
Arthur J. Cockfield |
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FEATURES |
| 1201 |
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Finances of the Nation: Taxing Wages in Canada, 2001-2018
https://doi.org/10.32721/ctj.2019.67.4.fon
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Ken McKenzie |
| 1215 |
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Current Cases: (FCA)
Plains Midstream Canada ULC v. Canada; (UKUT) (TCC) Development
Securities PLC and Others v. The Commissioners for HM Revenue and
Customs (Tax)
https://doi.org/10.32721/ctj.2019.67.4.cc
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Josiah Davis, Gergely Hegedus, Alina Khakhuda, and Joel Nitikman |
| 1233 |
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International Tax Planning: The Foreign Affiliate Surplus Reclassification Rule
https://doi.org/10.32721/ctj.2019.67.4.itp |
Gwendolyn Watson |
| 1267 |
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Personal Tax Planning: Getting a Grip on New Passive Investment Rules and Integration (updated on May 5, 2020)
https://doi.org/10.32721/ctj.2019.67.4.ptp
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Dino Infanti, Deepk Jaswal, and Sonam Toor |
| 1287 |
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Planification fiscale personnelle : Pour mieux saisir les nouvelles règles sur les placements passifs et l’intégration (updated on May 5, 2020)
https://doi.org/10.32721/ctj.2019.67.4.pfp |
Dino Infanti, Deepk Jaswal, et Sonam Toor |
| 1309 |
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Selected US Tax Developments: Guidance on Qualified Shareholders of REITs Still Lacking
https://doi.org/10.32721/ctj.2019.67.4.ustd |
Peter A. Glicklich and Heath Martin |
| 1319 |
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Current Tax Reading
https://doi.org/10.32721/ctj.2019.67.4.ctr |
Robin Boadway and Kim Brooks |
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(updated on May 5, 2020)