Canada’s leading source of insight into tax law, economics, and public finance in Canada
Click here to download the full issue
Volume 68, Issue number 1
 Open access (abstracts and full text)
|
|
 Abstracts only (where available)
|
Members can click here and access the full articles. Login is required.
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.
|
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
|