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2020, Volume 68, Issue number 2

Open access (abstracts and full text)            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.

Table of Contents
      PEER-REVIEWED ARTICLES                      
    The Death of the Tariff: A Review of the Tax Court’s Discretionary Approach to Costs Awards
Derrick Hosanna and Erica Hennessey
  Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers’ Consideration 
John Bevacqua
      POLICY FORUM                   
  Editors’ Introduction—Election Platform Costing by the Parliamentary Budget Officer
Alan Macnaughton and Kevin Milligan

Assessing Party Platforms for Fiscal Credibility in the 2019 Federal Election
Mostafa Askari and Kevin Page
491   Independent Platform Costing—Balancing the Interests of the Public and Parties
Scott Cameron
505   Public Costing of Party Platforms—Learning from International Experience 
Jennifer Robson and Mark Jarvis 
517     A Tax Policy Legacy: Tim Edgar’s Contributions to Tax Scholarship and Tax Legislation

Richard Krever
539     GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand

Thaddeus Hwong and Jinyan Li
579   General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar’s “Building a Better GAAR”

David G. Duff
613     Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance
Benjamin Alarie
631     Current Cases: (FCA) Canada v. Alta Energy Luxembourg SARL; (FCA) Louie v. Canada; (FCA) Markou v. Canada

Ryan Walker, Maressa Singh, and Lauzanne Bernard Normand
661   Personal Tax Planning: Pack Your Suitcase! The Baggage of Canada’s Departure Tax
Sonia Ghandi, Megan Dalton, and Yooham Jung
687   Planification fiscale personnelle : Faites votre valise! Le bagage de l’impôt de départ du Canada
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
Michael J. Miller
731   Current Tax Reading
Robin Boadway and Kim Brooks