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Volume 68, Issue number 1

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Table of Contents
      PEER-REVIEWED ARTICLES                      
1
    The Evaluation of Job Tax Incentives: An Analysis of a Regional Tax
https://doi.org/10.32721/ctj.2020.68.1.zeli
Alessandro Zeli
      POLICY FORUM                   
33
  Editor’s Introduction—Taxes and Spending in Canada’s 43rd Parliament
https://doi.org/10.32721/ctj.2020.68.1.pf.editor
Kevin Milligan
35
Tax Reform in Canada’s 43rd Parliament—Politics, Policy, and Second-Best Choices
https://doi.org/10.32721/ctj.2020.68.1.pf.speer
Sean Speer
49   Expenditures, Efficiency, and Distribution—Advice for Canada’s 43rd Parliament
https://doi.org/10.32721/ctj.2020.68.1.pf.gillezeau
Rob Gillezeau and Trevor Tombe
      SYMPOSIUM
69     The Future of Work: The Gig Economy and Pressures on the Tax System
https://doi.org/10.32721/ctj.2020.68.1.sym.black
Celeste M. Black
 99     Automation and Workers: Re-Imagining the Income Tax for the Digital Age
https://doi.org/10.32721/ctj.2020.68.1.sym.li
Jinyan Li, Arjin Choi and Cameron Smith
 125   Tim Edgar: The Accidental Comparatist
https://doi.org/10.32721/ctj.2020.68.1.sym.brooks
Kim Brooks
 143     Moving to a More “Certain” Test for Tax Residence in Australia: Lessons for Canada?
https://doi.org/10.32721/ctj.2020.68.1.sym.dirkis
Michael Dirkis
       AWARDS  
 169   Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk
https://doi.org/10.32721/ctj.2020.68.1.awards

 171   Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité
https://doi.org/10.32721/ctj.2020.68.1.awards

 179   Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste
https://doi.org/10.32721/ctj.2020.68.1.awards
 183   Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle
https://doi.org/10.32721/ctj.2020.68.1.awards
 
      FEATURES
185   Finances of the Nation: Survey of Provincial and Territorial Budgets, 2019-20
https://doi.org/10.32721/ctj.2020.68.1.fon

David Lin
251     Current Cases: (FCA) Tedesco v. Canada; (TCC) Eyeball Networks Inc. v. The Queen; (UKUT) (TCC) Irish Bank Resolution Corporation Ltd (in Special Liquidation) and Irish Nationwide Building Society v. Revenue and Customs
https://doi.org/10.32721/ctj.2020.68.1.cc
Brian Studniberg, Maressa Singh, Michael Templeton, and Joel Nitikman
281   Personal Tax Planning: Due Diligence Defence to Liability for Unpaid Statutory Remittances
https://doi.org/10.32721/ctj.2020.68.1.ptp
 Wayne D. Gray
313   Planification fiscale personnelle : Défense de diligence raisonnable relativement à la responsabilité des versements obligatoires impayés
https://doi.org/10.32721/ctj.2020.68.1.pfp
Wayne D. Gray
351   Corporate Tax Planning: GAAR: An Economic Test?—The Courts Divide
https://doi.org/10.32721/ctj.2020.68.1.ctp
Brian R. Carr, Brittany Finn, and Ryan Wolfe
391   Current Tax Reading
https://doi.org/10.32721/ctj.2020.68.1.ctr
Alan Macnaughton and Jinyan Li