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Volume 68, Issue number 2

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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.


Table of Contents
      PEER-REVIEWED ARTICLES                      
409
    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
Derrick Hosanna and Erica Hennessey
439
  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 
John Bevacqua
      POLICY FORUM                   
477
  Editors’ Introduction—Election Platform Costing by the Parliamentary Budget Officer
https://doi.org/10.32721/ctj.2020.68.2.pf.editors
Alan Macnaughton and Kevin Milligan
481

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
491   Independent Platform Costing—Balancing the Interests of the Public and Parties
https://doi.org/10.32721/ctj.2020.68.2.pf.cameron
Scott Cameron
505   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 
      SYMPOSIUM
517     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

Richard Krever
539     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

Thaddeus Hwong and Jinyan Li
579   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

David G. Duff
613     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
      FEATURES
631     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

Ryan Walker, Maressa Singh, and Lauzanne Bernard Normand
661   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   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
717   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   Current Tax Reading
https://doi.org/10.32721/ctj.2020.68.2.ctr
Robin Boadway and Kim Brooks