Neil’s commitment to the Canadian Tax Foundation has spanned many years, and his contributions, as a writer and a source of insight and inspiration, have been unique, enduring, and multifaceted. Neil is sometimes viewed as Canada’s fiscal conscience, and his influential and sometimes provocative publications in the Canadian Tax Journal over the past four decades have enlightened our thinking about crucial tax matters. During his tenure as editor of the Journal, from 2001 to 2004, he provided a brilliant review of the Journal’s 50-year history and its historical context, probing and explaining Canadian tax history in a wider purview. In addition to his contributions as an author, he has often been a key figure in shaping the themes of conferences sponsored by the Foundation.
Perry’s contribution to the Foundation over the past three decades—to both its leadership and its publications—has been exceptional. In a leadership capacity, Perry has served as a governor, as a member of the Executive Committee, as Chair of the Foundation (from 2001 to 2002), and as a member of the Program Committee for the Ontario Tax Conference. His published work first appeared in the Conference Reports of 1988 and 1989, and he went on to contribute many papers to the Ontario Tax Conference. He was one of the first contributors to Tax for the Owner/Manager, and his articles appeared in issues of that newsletter from its inaugural issue in 2000 up to 2015.