Style and Format Guide

Please prepare your journal submission, book chapter, or annual conference paper in accordance with the following guidelines.

  • Identification. Ensure that the file includes the title of the article, chapter, or paper, and your name and affiliation.

  • Abstract. All manuscripts of journal articles and annual conference papers submitted for publication must be accompanied by an abstract (a detailed abstract, in the case of journal submissions) that emphasizes the conclusions.

  • References to literature. Authors are responsible for providing complete and accurate quotations and citations. All references must be in Foundation style (refer to Canadian Tax Foundation Style Guide, 5th ed., 2011). If you are in doubt about how much information to include, provide a copy of the title page of the work in question. Following is a list of sample citations illustrating Foundation style.

Statute: Income Tax Act, RSC 1985, c. 1 (5th Supp.), as amended.

Case: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54.

Book: Elie S. Roth, Tim Youdan, Chris Anderson, and Kim Brown, Canadian Taxation of Trusts (Toronto: Canadian Tax Foundation, 2016).

Journal article: Kevyn Nightingale, "American Professionals in Canada" (2017) 65:4 Canadian Tax Journal 893-937, at 935.

Journal feature: David G. Duff, “Tax Treaty Abuse and the Principal Purpose Test—Part 1,” International Tax Planning feature (2018) 66:3 Canadian Tax Journal 619-77.

Conference paper: Jeffrey Shafer and Daryl Boychuk, “Understanding the Competent Authority Process,” in Report of Proceedings of the Sixty-Eighth Tax Conference, 2016 Conference Report (Toronto: Canadian Tax Foundation, 2017).

  • Graphs. If your article, chapter, or paper includes graphical representations of data (for example, bar graphs), supply both the graphics and the values for the data points in separate files.

Please direct any inquiries regarding style and format to Michael Gaughan, Managing Editor ( Prospective authors should consult our “Author’s Guide to References and Citations.” For a more comprehensive account of the Foundation’s style requirements, see the Canadian Tax Foundation Style Guide, 5th edition.

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