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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                      
931
    Interest Relief on Income Tax Debts: Canada Versus the United States
https://doi.org/10.32721/ctj.2020.68.4.lubetsky
Michael H. Lubetsky
987
  Tax Literacy: A Canadian Perspective
https://doi.org/10.32721/ctj.2020.68.4.pham

Anthony Pham, Antoine Genest-Gregoire, Luc Godbout, and Jean-Herman Guay
      POLICY FORUM                   
1009
  Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change
https://doi.org/10.32721/ctj.2020.68.4.pf.tillotson
Shirley  Tillotson
1031

Editors’ Introduction—The GST/HST Responsibilities of Non-Resident E-Commerce Firms
https://doi.org/10.32721/ctj.2020.68.4.pf.editors
Alan Macnaughton and Daniel Sandler
1035   The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy
https://doi.org/10.32721/ctj.2020.68.4.pf.shatalow
Nicholas Shatalow
1053
  Carrying On About Carrying On Business: A Response to “The GST/HST Obligations of Non-Resident E-Commerce Firms”
https://doi.org/10.32721/ctj.2020.68.4.pf.halpern-shavim
Zvi Halpern-Shavim  
1069     Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions
https://doi.org/10.32721/ctj.2020.68.4.pf.gammie
Malcolm Gammie  
      FEATURES
1083     Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19
https://doi.org/10.32721/ctj.2020.68.4.fon

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)
https://doi.org/10.32721/ctj.2020.68.4.cc
Kirsten Kjellander, Ryan L. Morris, John Sorensen, Ehsan Wahidie, and Anita Yuk
1159
Selected US Tax Developments: New Proposed Regulations Under the Section 1061 Carried Interest Rules
https://doi.org/10.32721/ctj.2020.68.4.ustd
Peter A. Glicklich and Gregg M. Benson
 1173   Current Tax Reading
https://doi.org/10.32721/ctj.2020.68.4.ctr 
Robin Boadway and Kim Brooks