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2021, Volume 69, Issue number 1

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Table of Contents
        PEER-REVIEWED ARTICLES                      
1
      The Permissibility of Surplus Stripping: A Brief History and Recent Developments
https://doi.org/10.32721/ctj.2021.69.1.dishy
Eytan Dishy and Chris Anderson
 35  
Vertical Sharing and Horizontal Distribution of Federal-Provincial Transfers in Canada, 1983-2018
https://doi.org/10.32721/ctj.2021.69.1.sethia
Deepak Sethia
 
        POLICY FORUM                   
83
    Policy Forum: Editors’ Introduction—The Canada Revenue Agency as a Benefits Administrator
https://doi.org/10.32721/ctj.2021.69.1.pf.editors
Frances Woolley, Alan Macnaughton, and Daniel Sandler
87
 
Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?
https://doi.org/10.32721/ctj.2021.69.1.pf.robson
Jennifer Robson and Saul Schwartz
99     Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent
https://doi.org/10.32721/ctj.2021.69.1.pf.petit
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
https://doi.org/10.32721/ctj.2021.69.1.pf.neilson
Hugh Neilson
 
         AWARDS  
131     Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk
https://doi.org/10.32721/ctj.2021.69.1.awards

133     Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité
https://doi.org/10.32721/ctj.2021.69.1.awards

139     Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste
https://doi.org/10.32721/ctj.2021.69.1.awards

143     Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle
https://doi.org/10.32721/ctj.2021.69.1.awards
 
        FEATURES
145     Finances of the Nation: Survey of Provincial and Territorial Budgets, 2020-21
https://doi.org/10.32721/ctj.2021.69.1.fon

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
https://doi.org/10.32721/ctj.2021.69.1.cc
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
https://doi.org/10.32721/ctj.2021.69.1.itp
David Bunn and Mark Dumalski
279     Corporate Tax Planning: Strategies for Troubled Times, Again
https://doi.org/10.32721/ctj.2021.69.1.ctp
Christopher J. Steeves and Kathryn Walker
335     Current Tax Reading
https://doi.org/10.32721/ctj.2021.69.1.ctr
Jinyan Li and Alan Macnaughton