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2020, Volume 68, Issue number 1
 Open access (abstracts and full text)
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 Abstracts only (where available)
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Please note that public health measures implemented to slow the spread of COVID-19 have delayed the printing of vol. 68, issue 1 of the Canadian Tax Journal. Members who continue to receive a hard copy will be mailed their issue when normal printing operations resume.
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Table of Contents
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PEER-REVIEWED ARTICLES
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1
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The Evaluation of Job Tax Incentives: An Analysis of a Regional Tax
https://doi.org/10.32721/ctj.2020.68.1.zeli
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Alessandro Zeli
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POLICY FORUM
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33
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Editor’s Introduction—Taxes and Spending in Canada’s 43rd Parliament
https://doi.org/10.32721/ctj.2020.68.1.pf.editor
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Kevin Milligan
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35
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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
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| 49 |
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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
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SYMPOSIUM |
| 69 |
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The Future of Work: The Gig Economy and Pressures on the Tax System
https://doi.org/10.32721/ctj.2020.68.1.sym.black
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Celeste M. Black
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| 99 |
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Automation and Workers: Re-Imagining the Income Tax for the Digital Age
https://doi.org/10.32721/ctj.2020.68.1.sym.li
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Jinyan Li, Arjin Choi and Cameron Smith
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| 125 |
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Tim Edgar: The Accidental Comparatist
https://doi.org/10.32721/ctj.2020.68.1.sym.brooks
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Kim Brooks
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| 143 |
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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
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AWARDS |
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| 169 |
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Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk
https://doi.org/10.32721/ctj.2020.68.1.awards |
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| 171 |
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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 |
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| 179 |
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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 |
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| 183 |
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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 |
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FEATURES |
| 185 |
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Finances of the Nation: Survey of Provincial and Territorial Budgets, 2019-20
https://doi.org/10.32721/ctj.2020.68.1.fon
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David Lin
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| 251 |
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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
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Brian Studniberg, Maressa Singh, Michael Templeton, and Joel Nitikman
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| 281 |
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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 |
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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
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| 351 |
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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 |
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Current Tax Reading
https://doi.org/10.32721/ctj.2020.68.1.ctr |
Alan Macnaughton and Jinyan Li
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