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Volume 68, Issue number 2
 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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409
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The Death of the Tariff: A Review of the Tax Court’s Discretionary Approach to Costs Awards
https://doi.org/10.32721/ctj.2020.68.2.hosanna
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Derrick Hosanna and Erica Hennessey
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439
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Unresolved
Controversies in Suing for Negligence of Tax Officials: Canadian and
Australasian Insights and a Primer for Policy Makers’ Consideration
https://doi.org/10.32721/ctj.2020.68.2.bevacqua
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John Bevacqua |
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POLICY FORUM
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477
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Editors’ Introduction—Election Platform Costing by the Parliamentary Budget Officer
https://doi.org/10.32721/ctj.2020.68.2.pf.editors
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Alan Macnaughton and Kevin Milligan
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481
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Assessing Party Platforms for Fiscal Credibility in the 2019 Federal Election
https://doi.org/10.32721/ctj.2020.68.2.pf.askari |
Mostafa Askari and Kevin Page
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| 491 |
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Independent Platform Costing—Balancing the Interests of the Public and Parties
https://doi.org/10.32721/ctj.2020.68.2.pf.cameron |
Scott Cameron
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| 505 |
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Public Costing of Party Platforms—Learning from International Experience
https://doi.org/10.32721/ctj.2020.68.2.pf.robson |
Jennifer Robson and Mark Jarvis |
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SYMPOSIUM |
| 517 |
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A Tax Policy Legacy: Tim Edgar’s Contributions to Tax Scholarship and Tax Legislation
https://doi.org/10.32721/ctj.2020.68.2.sym.krever
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Richard Krever
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| 539 |
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GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand
https://doi.org/10.32721/ctj.2020.68.2.sym.hwong
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Thaddeus Hwong and Jinyan Li
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| 579 |
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General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar’s “Building a Better GAAR”
https://doi.org/10.32721/ctj.2020.68.2.sym.duff
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David G. Duff
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| 613 |
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Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance
https://doi.org/10.32721/ctj.2020.68.2.sym.alarie |
Benjamin Alarie
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FEATURES |
| 631 |
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Current Cases: (FCA) Canada v. Alta Energy Luxembourg SARL; (FCA) Louie v. Canada; (FCA) Markou v. Canada
https://doi.org/10.32721/ctj.2020.68.2.cc
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Ryan Walker, Maressa Singh, and Lauzanne Bernard Normand
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| 661 |
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Personal Tax Planning: Pack Your Suitcase! The Baggage of Canada’s Departure Tax
https://doi.org/10.32721/ctj.2020.68.2.ptp |
Sonia Ghandi, Megan Dalton, and Yooham Jung |
| 687 |
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Planification fiscale personnelle : Faites votre valise! Le bagage de l’impôt de départ du Canada
https://doi.org/10.32721/ctj.2020.68.2.pfp |
Sonia Ghandi, Megan Dalton, and Yooham Jung
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| 717 |
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Selected US Tax Developments: The Unbearable Absurdity of the US Tax Rules for Withholding on Dispositions of Partnership Interests
https://doi.org/10.32721/ctj.2020.68.2.ustd |
Michael J. Miller |
| 731 |
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Current Tax Reading
https://doi.org/10.32721/ctj.2020.68.2.ctr |
Robin Boadway and Kim Brooks
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