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2020, Volume 68, Issue number 4

Open access (abstracts and full text)            Abstracts only (where available)

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Table of Contents
      PEER-REVIEWED ARTICLES                      
    Interest Relief on Income Tax Debts: Canada Versus the United States
Michael H. Lubetsky
  Tax Literacy: A Canadian Perspective

Anthony Pham, Antoine Genest-Gregoire, Luc Godbout, and Jean-Herman Guay
      POLICY FORUM                   
  Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change
Shirley  Tillotson

Editors’ Introduction—The GST/HST Responsibilities of Non-Resident E-Commerce Firms
Alan Macnaughton and Daniel Sandler
1035   The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy
Nicholas Shatalow
  Carrying On About Carrying On Business: A Response to “The GST/HST Obligations of Non-Resident E-Commerce Firms”
Zvi Halpern-Shavim  
1069     Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions
Malcolm Gammie  
1083     Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19

Trevor Tombe
1123   Current Cases: (FCA) Iberville Developments Limited v. Canada; (FCA) Landbouwbedrijf Backx BV v. Canada; (BCCA) Collins Family Trust v. Canada (Attorney General)
Kirsten Kjellander, Ryan L. Morris, John Sorensen, Ehsan Wahidie, and Anita Yuk
Selected US Tax Developments: New Proposed Regulations Under the Section 1061 Carried Interest Rules
Peter A. Glicklich and Gregg M. Benson
 1173   Current Tax Reading 
Robin Boadway and Kim Brooks