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2019, Volume 67, Issue number 4

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

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Table of Contents 
    Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers
Rory Gillis
  Did the Adoption of IFRS Affect Corporate Tax Avoidance?
Oliver Nnamdi Okafor, Akinloye Akindayomi, and Hussein Warsame
    Editor’s Introduction—Provincial Finances
Kevin Milligan
983   Newfoundland and Labrador’s Debt Strategy—Waiting for a Saviour or Godot? 
Wade Locke and Douglas May
 1011   Is New Brunswick Heading over the Fiscal Cliff? 
 Richard Saillant and Herb Emery
 1025   Dette du Québec — Dompter la bête 
 Luc Godbout
 1039   Quebec’s Debt—Taming the Beast 
 Luc Godbout
1051   The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties

Brian J. Arnold
1077   The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future

 Michael Kobetsky
1107   Value Creation: A Constant Principle in a Changing World of International Taxation
Jinyan Li, Nathan Jin Bao, and Huaning (Christina) Li
1135   The Digital Services Tax on the Verge of Implementation
Wei Cui
1153   A New Global Tax Deal for the Digital Age
Allison Christians and Tarcisio Diniz Magalhaes
1179   Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects
Arthur J. Cockfield
1201   Finances of the Nation: Taxing Wages in Canada, 2001-2018

Ken McKenzie
1215   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)
Josiah Davis, Gergely Hegedus, Alina Khakhuda, and Joel Nitikman
1233     International Tax Planning: The Foreign Affiliate Surplus Reclassification Rule 
Gwendolyn Watson
1267   Personal Tax Planning: Getting a Grip on New Passive Investment Rules and Integration (updated on May 5, 2020)

Dino Infanti, Deepk Jaswal, and Sonam Toor
1287   Planification fiscale personnelle : Pour mieux saisir les nouvelles règles sur les placements passifs et l’intégration (updated on May 5, 2020)
Dino Infanti, Deepk Jaswal, et Sonam Toor
1309   Selected US Tax Developments: Guidance on Qualified Shareholders of REITs Still Lacking
Peter A. Glicklich and Heath Martin
1319   Current Tax Reading
Robin Boadway and Kim Brooks

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(updated on May 5, 2020)