2016 Recipients of the Award
Brian J. Arnold
Brian’s contributions to the Canadian Tax Foundation have been many and varied, but it is as an author that he stands out. He has had more than 45 articles and papers published in the Canadian Tax Journal or the Annual Conference Report, written several books, contributed more than 100 postings as the creator of The Arnold Report, and received the Douglas J. Sherbaniuk Distinguished Writing Award. His book, Timing and Income Taxation, is prominent among
a small group of signature Foundation publications. Brian is also an exceptional speaker and serves as a role model and coach for many who aspire to emulate his authority and clarity. As a governor and an active member, he has provided valued advice and assistance to Foundation leadership.
David G. Broadhurst
David’s contribution to the international tax literature is large, both in terms of its quality and its volume. Between 1976 and 1995, he wrote more than 30 Canadian Tax Foundation articles and papers, most of which were published in the International Tax Planning feature of the Canadian Tax Journal. His articles included authoritative examinations of the foreign affiliate rules and the application and interpretation of tax treaties. David’s publications aided the analysis of many practitioners and guided them through these extraordinarily complex areas of the tax law. From 1989 to 1995, David served as co-editor of International
Tax Planning, and during this time he mentored a number of aspiring young authors, encouraging them to write for the Journal and to serve as co-editorsof International Tax Planning.
Robert D. Brown
The late Bob Brown’s contribution to the Canadian Tax Foundation spanned six decades. The longevity of his volunteer service puts him among a very small group of prominent CTF members. Beginning with a paper published in the 1968 Conference Report, Bob continued his insightful writing for the Foundation up until 2012, when he co-wrote a chapter for Tax Policy in Canada with Jack Mintz. From 1976 to 1989, he served as the editor of the International Tax Planning feature of the Canadian Tax Journal, making him one of the longest-serving feature editors and the one who established International Tax Planning as a must-read part of the Journal. In addition to being a prolific and insightful author, he was a commanding and authoritative speaker who had the talent to make the most complex tax topics understandable. Bob also served in leadership roles as a governor, as a member of the Executive Committee, and as Chair of the Foundation (from 1991 to 1992).
The range of Brian’s contributions to the Foundation is remarkable. He has fulfilled a number of leadership roles as a governor, as a member of the Executive Committee, and as Chair of the Foundation (from 2004 to 2005). In addition to his lengthy service as co-editor of the Corporate Tax Planning feature of the Canadian Tax Journal, Brian has served as co-editor of the Journal and as a member of the Journal’s Editorial Board. He has also made valuable contributions as a member of the Foundation’s Research Committee and as Chair of the Prizes and Awards Committee. As an author, Brian has written extensively on interest deductibility, resource taxation issues, and measurement of income, and he has presented at the Corporate Management Tax Conference, the Ontario Tax Conference, and the Annual Conference. Brian received the Douglas J. Sherbaniuk Distinguished Writing Award in 1996.
Robert’s contribution to the Canadian Tax Foundation spans over 40 years, and
it includes a significant addition to the Canadian tax literature. Examples of his scholarly, insightful, and often thought- provoking writing can be found in the Canadian Tax Journal, Canadian Tax Highlights, and the Annual Conference Reports. An excellent speaker, Robert has shared his views with CTF members on numerous occasions, most recently at the Canadian Income Tax Act Centennial Symposium where he commented on the evolution of the Income Tax Act over the past century. Robert also contributed his wisdom and guidance to the Foundation during his tenure as governor.
Tim has made an outstanding contribution to the leadership of the Canadian Tax Foundation. He has served as governor, as a member of the Executive Committee, and as Chair (from 2007 to 2008). Tim also generously contributed his time in serving as Interim Executive Director of the Foundation in 2003 and again in 2007, in order to ensure that day-to-day activities at the CTF functioned effectively during the search for the next Executive Director. In addition to serving on the planning committee for numerous conferences, Tim has been a regular speaker at both the British Columbia Tax Conference and the Foundation’s Annual Conference.
Tim has been a prolific and insightful writer on complex tax issues for the Canadian Tax Foundation for over a quarter century. In addition to numerous articles and papers on a wide range of taxation issues, he authored The Income Tax Treatment of Financial Instruments: Theory and Practice, as part of the Canadian Tax Paper series. Tim’s contributions to Foundation publications have earned him a reputation as one of the most recognized legal academics in Canada. He has also served as co-editor of the Canadian Tax Journal and as a co- editor and contributor to the Current Tax Reading feature. Tim has been a member of both the Editorial Board for the Journal and the Research Committee at the Foundation. Tim received the Douglas J. Sherbaniuk Distinguished Writing Award in 2001.
Douglas S. Ewens
Doug’s contributions to the Canadian Tax Foundation span five decades. In 1980, the Corporate Reorganizations feature of the Canadian Tax Journal was established, and Doug was one of the original editors. He continued to serve in that capacity for 16 years, until 1996. His name is synonymous with expertise in issues arising from corporate reorganizations, a reputation that is owing, in part, to Doug’s role as Corporate Reorganizations editor for the Journal and to the significant number of articles that he contributed to that feature. Doug is a talented and prolific author who has written more than 40 articles and papers, which have appeared in various Foundation publications, including the Journal and the Annual, Regional, and Corporate Management Tax Conference Reports. Doug also served in leadership roles as a governor, as a member of the Executive Committee, and as Chair of the Foundation (from 2006 to 2007).
Wolfe D. Goodman
The late Wolfe Goodman, a founding partner of Goodman & Carr, was a leading expert in taxation, charities law, estate planning, and trusts. He served as a governor of the Foundation and as a member of the Executive Committee, and he was a prolific writer and speaker, unfailingly generous in sharing his knowledge. His first article in the Canadian Tax Journal was published in 1955 and the last in 2005, with dozens of contributions to Foundation publications in the intervening 50 years, including the Journal, Conference Reports, and Canadian Tax Highlights.
Ed has made significant contributions to the Canadian Tax Foundation for over five decades in his various roles as author, speaker, governor, member of the Executive Committee, and Chair of the Foundation (from 1992 to 1993). His in-depth analysis and practical advice on such fundamental issues as the measurement of business income and the deductibility of interest and business expenses typify Ed’s generous sharing of knowledge and insight with Foundation members over the years. In addition to serving for many years on the Editorial Board of the Canadian Tax Journal,
Ed has been a mentor for many young practitioners who have benefited from his knowledge and teaching skills.
Sandra has been one of the Foundation’s leading commentators on international tax issues throughout her career. As a regular contributor to the Canadian Tax Highlights newsletter, she kept the membership up-to- date on recent legislative developments, domestic and abroad, and on changes to the OECD model treaty and commentary. Sandra’s thoughtful observations, particularly on the foreign affiliate rules, were shared at numerous conference presentations, and her articles and papers on that topic appeared in both the Canadian Tax Journal and Annual Conference Reports. She served in leadership positions as a governor of the Canadian Tax Foundation and as
a member of its Executive Committee. Sandra has been a role model for many younger practitioners, providing encouragement and guidance on writing and speaking about topical tax issues.
Howard has been a contributor to the Canadian Tax Foundation for many decades, and over this time he has distinguished himself in various capacities. He has served as a member of the Editorial Board of the Canadian Tax Journal, as a governor, as a member of the Executive Committee, and as Chair (from 1996 to 1997). His contributions as an author have also been exceptional, and they include dozens of articles
and papers on a wide range of topics, published in the Canadian Tax Journal or the Annual Conference Report. Howard was also one of the co-editors of the first three editions of the book Taxation of Private Corporations and Their Shareholders, an invaluable resource for practitioners that remains one of the most popular publications of the Foundation.
One of Ed’s first contributions to the Foundation was an article published in the Canadian Tax Journal in 1983. Over the years, he has published more than
30 articles and papers on topics related to litigation and tax dispute resolution in both the Journal and the Foundation’s various Conference Reports. Ed’s ability to impart his knowledge and his viewpoint clearly and concisely has made him
one of the Foundation’s most prolific and engaging speakers. Ed is a tireless volunteer, and his generous donation of his time and expertise at Foundation conferences and seminars across the country has enormously benefited Foundation members. His knowledge and experience have also been of great value in his service as a member of the Editorial Board of the Canadian Tax Journal and as a governor of the Foundation.
Wilfrid is a leader in the Quebec tax community and has contributed to the work of the Foundation in Quebec and across Canada throughout his career. A tax litigator, Wilfrid has exceptional communication skills, and he has served Foundation members well for many
years through speaking at national and regional conferences and participating in panels and round tables at numerous Foundation events. As a governor, Wilfrid was instrumental in establishing the Quebec Office of the Canadian Tax Foundation in 1987 to better serve members across the country in both official languages. Wilfrid also provided leadership as a member of the Executive Committee and as Chair of the Foundation (from 2008 to 2009).
M. Lefebvre est un leader de la communauté fiscale québécoise et il a contribué au travail de la Fondation au Québec et partout au Canada tout au long de sa carrière. Avocat fiscaliste, M. Lefebvre possède des habiletés de communication exceptionnelles. Il a bien servi les membres de la Fondation pendant des années en parlant aux conférences nationales et régionales, et en participant aux panels et aux tables rondes à de nombreux événements de la Fondation. À titre de gouverneur, il a joué un rôle clé dans létablissement du bureau québécois de la Fondation canadienne de fiscalité en 1987 afin de mieux servir les membres de partout au pays dans les deux langues officielles. M. Lefebvre a également fait preuve de leadership en tant que membre du comité exécutif et comme président de la Fondation (de 2008 à 2009).
Janice’s contribution to the Canadian Tax Foundation has been deep and long- lasting. She has served as a member
of the Board of Governors and on the Editorial Board of the Canadian Tax Journal. Janice has written extensively on dispute resolution, transfer pricing, and international tax matters in the Canadian Tax Journal and has presented on those topics at the Annual Conference. Her articles and papers, published over the course of 30 years, have stood the test of time. Janice has been a long-standingsupporter of the Foundation and has encouraged and helped many young practitioners to become involved in its activities.
David W. Smith
David has made significant contributions to the Canadian Tax Foundation as one of its leading authors and authorities on such diverse topics as estate planning, cross- border transactions, and professional practice issues related to opinion writing. In addition, as a governor, a member of the Executive Committee, and a Chair of the Foundation (from 1998 to 1999), he provided strong and stable leadership to the organization. David’s articles offered authoritative and comprehensive analysis of complex areas of the tax law, and they were so frequently referred to by members that they became known individually as “the Smith article” on a particular topic. His collegial manner and his generosity in sharing his insights and knowledge meant that he was often asked to serve on conference panels where important issues of the day were discussed and debated.
Scott’s contributions to the Canadian Tax Foundation are broad and deep. He has been a governor, a member of the Executive Committee, and Chair of the Foundation (from 2010 to 2011). Many of his contributions, however, may have gone unnoticed by members. In the early phases of many initiatives, Scott’s invisible hand has been at work, providing ideas and guidance on how to make a publication or a symposium more effective or suggesting who should be recruited to speak or write in order to achieve the intended objectives. He has served as a co-editorof the Canadian Tax Journal and as a member of the Journal’s Editorial Board. Scott’s numerous presentations at the Annual Conference and his insightful articles in the Canadian Tax Journalspan 30 years. He has also contributed in many ways to other CTF publications, including, most recently, the book being prepared to mark the 100th anniversary of the Income Tax Act. Scott has also been a strong supporter of the Foundation’s Young Practitioner program, as a presenter, and as a reviewer and editor of articles.
Established in 1945, the Canadian Tax Foundation is an independent tax research and education organization. The Foundation provides a forum for discussion and analysis of issues in taxation and government finance through its conferences, publications, and research projects.
Established in 1987, the Québec Office serves the Québec tax community in both English and French, and provides francophone practitioners across the country with access to the Foundation’s services in French.