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2021, Volume 69, Issue number 1

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Table of Contents
        PEER-REVIEWED ARTICLES                      
      The Permissibility of Surplus Stripping: A Brief History and Recent Developments
Eytan Dishy and Chris Anderson
Vertical Sharing and Horizontal Distribution of Federal-Provincial Transfers in Canada, 1983-2018
Deepak Sethia
        POLICY FORUM                   
    Policy Forum: Editors’ Introduction—The Canada Revenue Agency as a Benefits Administrator
Frances Woolley, Alan Macnaughton, and Daniel Sandler
Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?
Jennifer Robson and Saul Schwartz
99     Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent
Gillian Petit, Lindsay M. Tedds, David Green, and Jonathan Rhys Kesselman
115       Policy Forum: Improving the Canada Revenue Agency’s Delivery of Social Benefits—A Practitioner’s Perspective
Hugh Neilson
131     Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk

133     Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité

139     Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste

143     Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle
145     Finances of the Nation: Survey of Provincial and Territorial Budgets, 2020-21

David Lin
217       Current Cases: (FCA) Mokrycke v. Canada (Attorney General); (TCC) Agracity Ltd. v. The Queen; (TCC) St. Benedict Catholic Secondary School Trust v. The Queen; (EWCA) (Civ.) Irish Bank Resolution Corporation Ltd. v. Revenue and Custom
Jeremie Beitel, Hyacinthe Huguet, Selena Ing, Geoffrey Metropolit, Joel Nitikman, and Felix Wu
253     International Tax Planning: Subsection 15(2) and Partnerships in the Foreign Affiliate Context: Interpretive Arguments in the Absence of Legislative Amendments
David Bunn and Mark Dumalski
279     Corporate Tax Planning: Strategies for Troubled Times, Again
Christopher J. Steeves and Kathryn Walker
335     Current Tax Reading
Jinyan Li and Alan Macnaughton