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STUDENT PAPER AWARD

About the Award & Submissions

Each year, the Foundation will award up to four regional student-paper prizes. Depending on the merit of papers received, one prize may be awarded for each of four regions of the country: Atlantic Canada (the CTF-McInnes Cooper Award), Quebec (the CTF-Osler Hoskin & Harcourt Award), Ontario (the CTF-Fasken Martineau DuMoulin Award), and western Canada (the CTF-Bert Wolfe Nitikman Foundation Award). Papers may be written in either English or French and must be recommended for award consideration by the professor or instructor of the course.

Papers will be reviewed by three independent reviewers, and abstracts (of 400 words or less) of the best papers chosen will be published in the Canadian Tax Journal. Authors of winning papers will also receive a cash prize from the firms or institutions sponsoring awards, complimentary one-year membership in the Foundation, entitling them to receive Foundation publications, including the Canadian Tax Journal, Canadian Tax Highlights, Tax for the Owner-Manager, Canadian Tax Focus, the Arnold Report, the annual tax conference report and complimentary one-year subscription to TaxFind. As members of the Foundation, winners can also take advantage of generous discounts on other publications as well as discounted registration fees for Foundation conferences and other events.
Submissions to the student-paper competition should be emailed to Paul Oros. 

Entries must be accompanied by a letter of recommendation from the professor or instructor of the tax course for which the paper was written and complete details of the student's name, address, phone number, and, if available, fax number and e-mail address.

Recipients

2019-2020


2019-20 The Canadian Tax Foundation-Osler Hoskin Harcourt Award for Quebec -
Marie-Audrey Kirouac, "Analyse des mesures fiscales fédérales adoptées en 2019 et de l'admissibilité du journal La Presse à celles-ci" (Taxation in support of journalism: Analysis of detailed federal tax measures in 2019 and La Presse newspaper's eligibility for them)

2019-20 The Canadian Tax Foundation-Fasken Martineau DuMoulin LLP Award for Ontario
Allen Yi, "A New Decade: Revisiting Tax Consolidation in Canada, Mate”

Click here for details on the winners and to read the full articles

2018-2019


2018-19 The Canadian Tax Foundation-Fasken Martineau DuMoulin LLP Award for Ontario
François-Xavier Beaudry, "The Interaction Between Back-to-back Imputed Payments and Tax Treaties”

Read Complete Paper (PDF)
2018-19 The Canadian Tax Foundation-Osler, Hoskin & Harcourt LLP Award for Quebec 
Maxime Lussier, “La perspective fiscale des cryptomonnaies au Canada”

Read Complete Paper (PDF)
2018-19 The Canadian Tax Foundation-McInnes Cooper Award for Atlantic Canada
Karen L. Perry, "Challenges and Potential Changes to the Taxation of International Athletes Under Bilateral Tax Treaties”

Read Complete Paper (PDF)

2017-2018


2017-18 The Canadian Tax Foundation-Osler, Hoskin & Harcourt LLP Award for Quebec 
Caterina Borsellino, “Preserving the Canadian Dream: Amendments to the Rules Governing the Principal Residence Exemption, the Reporting of Real Estate Transactions and Land Transfer Tax”

Read Complete Paper (PDF)
2017-18 The Canadian Tax Foundation-Fasken Martineau DuMoulin LLP Award for Ontario
Darren Joblonkay, "To Tax or Not to Tax Non-Resident Digital Supplies - An Assessment of Quebec’s Proposed “Netflix Tax”

Read Complete Paper (PDF)

2016-2017


2016-17 The Canadian Tax Foundation-Fasken Martineau DuMoulin LLP Award for Ontario 
Warren Silver, "The Sword in the Stone:Does the ITA have a General Policy Against Surplus Stripping?"

Read Complete Paper (PDF) 


2016-17 The Canadian Tax Foundation-Osler, Hoskin & Harcourt LLP Award for Quebec 
Marie-Andrée Truchon, « Modification d'un acte de fiducie : aspects légaux et fiscaux »
Read Complete Paper (PDF)

2014-2015


2014-15 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario
Akhil Agrawal and Jacky Lai, "Taxation of Customer Loyalty Programs"

Read Complete Paper (PDF)


2014-15 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award for the Western Provinces
Yaroslavna Nosikova, “Where Does the Business of Managing Intellectual Property Stand”

Read Complete Paper (PDF)

2013-2014


2013-14 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario
Jason T. Kujath

Read Complete Paper (PDF)

2013-14 Canadian Tax Foundation-Osler Hoskin Harcourt Award (Quebec)
Adam Drori

Read Complete Paper (PDF)

2012-2013


2012-13 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario
Jason T. Kujath, "Canada v GlaxoSmithKline: “Should We Modify the Arm’s Length Principle?”," (2014) vol. 62, no. 1 Canadian Tax Journal 168 (abstract)

Read Complete Paper (PDF)

2012-13 Canadian Tax Foundation Jean Potvin Award (Quebec)
Antoine Desroches, “A Comparative Study of the Canadian and European Taxation of Intellectual Property Income: Has the Time Come for a Canadian Patent Box?," (2014) vol. 62, no. 1 Canadian Tax Journal 169 (abstract)

Read Complete Paper (PDF)

2012-13 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award for the Western Provinces
Patrick Beatty, “When Politics and Economics Collide: Policy Implications for Reforming Oil and Gas Royalties," (2014) vol. 62, no. 1 Canadian Tax Journal 170 (abstract)

Read Complete Paper (PDF)

2011-2012


2011-12 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario
Michael Royal, "Improving the Current Approach to Subsection 245(4): Focusing on Conditions of Application and Specific Anti-Avoidance Rules to Determine the Intended Boundaries of a “Tax Benefit”," (2013) vol. 61, no. 1 Canadian Tax Journal 182 (abstract)

2011-12 Canadian Tax Foundation Jean Potvin Award (Quebec)
Catherine Major, "Paragraphe 160(1) L.I.R. : Surprise, vous êtes solidairement responsable de l’impôt impayé d’un tiers!," (2013) vol. 61, no. 1 Canadian Tax Journal 183 (abstract)


2010-2011


2010-11 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award for the Western Provinces

Marshall Haughey, "Rethinking Advancement of Religion as a Head of Charity," (2012) vol. 60, no. 1 Canadian Tax Journal 127 (abstract)


2010-11 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario

Michael Collinge, "The Insufficient, Problematic and Necessary New Anti-Hybrid Rules in the Canada-US Tax Treaty," (2012) vol. 60, no. 1 Canadian Tax Journal 126 (abstract)

2009-2010


2009-10 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario

Clara Pham, "The Path to Clarity: Disclosing Transfer Pricing Documentation," (2012) vol. 60, no. 1 Canadian Tax Journal 125 (abstract)

2009-10 Canadian Tax Foundation Bert W. Nitikman Foundation Award (Western Canada)

Nadine C. Russell, "Controlling Parents: The Value of a Voting Share in a Family Corporation" (2010) vol. 59, no. 1 Canadian Tax Journal 63 (abstract)

2009-10 Canadian Tax Foundation Jean Potvin Award (Quebec)

Pierre-Luc Meunier, "Utilisation des produits dérivés afin de reporter les impôts," (2010) vol. 59, no. 1 Canadian Tax Journal 62 (abstract)

2008-2009


2008-9 Canadian Tax Foundation Bert W. Nitikman Foundation Award (Western Canada)

Peter Doelman, "Improving the Urban Environment Through the Tax System" (2009) vol. 58, no. 1 Canadian Tax Journal

 2008-9  Canadian Tax Foundation Jean Potvin Award (Quebec)

Pierre-Paul Persico, "Analyse fiscale des debentures convertibles: approche comparative avec le droit américain" (2009) vol. 58, no. 1 Canadian Tax Journal

 2008-9 The Canadian Tax Foundation Fasken Martineau DuMoulin Award (Ontario)

Mike Ziesmann, "Gone Fishing: An Analysis of CRA Powers and Policies Relating to the Use of Fishing Expeditions in Information Gathering" (2009) vol. 58, no. 1 Canadian Tax Journal

2007-2008


2007-8 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Daniel Lyons, "The Death of Income Trusts" (2009) vol. 57, no. 1 Canadian Tax Journal 53 (abstract)

2007-8 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Mark R. Rintoul, "Spectrum of Sameness: The Tests of Loss-Streaming Rules" (2009) vol. 57, no. 1 Canadian Tax Journal 54 (abstract)

2007-8 The Canadian Tax Foundation-McInnes Cooper Award (Atlantic Canada)

Karen Stilwell, "Taxation of Partnerships in Canada and the Aggregate-Entity Debate" (2009) vol. 57, no. 1 Canadian Tax Journal 53-54 (abstract)

2006-2007


2006-7 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Sina Akbari, "Foreign Currency Considerations in Tax Law and Policy" (2007) vol. 55, no. 4 Canadian Tax Journal 816-19 (abstract)

2006-7 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Joseph Armanious, "Subsection 164(6) Revisited" (2007) vol. 55, no. 4 Canadian Tax Journal 820-23 (abstract)

2005-2006


2005-6 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award (Western Canada)

Soraya Jamal, "Closing the Gap Between Tax Law and Family Law on Marital Breakup" (2006) vol. 54, no. 3 Canadian Tax Journal 691-94 (abstract)

2005-6 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Alissa Gabel, "The Tax Implications of Chaoulli: An Evaluation of the Likely Tax Treatment of Expanded Private Health Care" (2006) vol. 54, no. 3 Canadian Tax Journal 695-98 (abstract)

2004-2005


2004-5 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Cindy Harvey, « Où la fiction s'arrête-t-elle? » (2005) vol. 53, no. 4 Canadian Tax Journal 1053-56 (abstract)

2004-5 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Francis Favre, "Designing an Elective Entity Classification System for Canada" (2005) vol. 53, no. 4 Canadian Tax Journal 1057-60 (abstract)

2003-2004


2003-4 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Sylvie Beaulieu, «La règle de la primauté du fond par rapport à la forme en droit fiscal canadien » (2005) vol. 53, no. 2 Canadian Tax Journal, 420-458.  

2003-4 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Julie Bouthillier, "Residence-Based Taxtion and FAPI: A World of Fictions" (2005) vol. 53, no. 1 Canadian Tax Journal, 179-204.

2002-2003


2002-3 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Kathleen C. Young, "Mutual Fund and Segregated Fund Flowthrough Tax Rules: Resolving the Inconsistencies" (2004) vol. 52, no. 3 Canadian Tax Journal, 884-924.

2002-3 The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award (Western Canada)

Mark Lavitt, "The Alberta NHL Players Tax: The Jock Tax Comes to Alberta—Or Does It?" (2004) vol. 52, no. 2 Canadian Tax Journal, 514-542.

2001-2002


2001-2 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Paulina Kallas, "A Study of Article XXIX A of the Canada-US Tax Treaty: The Limitation-on-Benefits Article" (2002) vol. 50, no. 6 Canadian Tax Journal, 2219-58.

2001-2 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Frank Lochan, "Should Inflation Be a Factor in Computing Taxable Capital Gains in Canada?" (2002) vol. 50, no. 5 Canadian Tax Journal, 1833-67.

2000-2001


2000-1 The Canadian Tax Foundation-Jean Potvin Award (Quebec)

Marie-Pierre Allard, « Effet rétroactif des obligations conditionnelles en droit fiscal » (2001) vol. 49, no. 5 Canadian Tax Journal 1338-1457 / "The Retroactive Effect of Conditional Obligations in Tax Law" (2001) vol. 49, no. 6 Canadian Tax Journal, 1726-1839.

2000-1 The Canadian Tax Foundation-Fasken Martineau DuMoulin Award (Ontario)

Manu Kakkar, "A Critique of Canada's Divisive Reorganizations: Should Breaking Up Be So Hard To Do?" (2001) vol. 49, no. 4 Canadian Tax Journal, 1102-32.

1998-1999


1998-99 The Canadian Tax Foundation Award for Quebec

Dominic C. Belley, « Le voile corporatif en droit fiscal : Éloge de la circonspection judiciaire » (2000), vol. 48, no. 3 Canadian Tax Journal 877-928 / "The Coporate Veil in Tax Law: In