Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.pf.farrar
Jonathan Farrar, Tisha King
To ensure public trust in the tax system, retributive justice must be present. That is, tax offenders must be held accountable for their unethical behaviour and punished in accordance with tax laws. In this article, the authors first summarize recent academic research about the deterrent effect of knowledge of others' tax-crime punishments. They classify this research into two categories: archival "naming-and-shaming" research and experimental tax ethics research. Next, they report the results of a survey of adult Canadian taxpayers in which they assess the perceived severity of tax-crime punishments. They compare these survey results with aggregate tax-crime punishment data in Canada and show that there is an expectations gap between what Canadians believe constitutes appropriate punishment for tax crimes and actual punishments. Finally, the authors discuss enforcement and other challenges for tax authorities in bringing about retributive justice, and consider other ways in which tax authorities might make tax offenders accountable for their crimes. Their ultimate suggestion is that the Canada Revenue Agency needs to increase its perceived power by increasing the frequency of actual prosecutions for tax evasion. Recent proposals for reform of the general anti-avoidance rule may lead to more prosecutions.
{"title":"Policy Forum: Using Retributive Justice To Ensure Public Trust in Canada's Tax System","authors":"Jonathan Farrar, Tisha King","doi":"10.32721/ctj.2024.72.1.pf.farrar","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.pf.farrar","url":null,"abstract":"To ensure public trust in the tax system, retributive justice must be present. That is, tax offenders must be held accountable for their unethical behaviour and punished in accordance with tax laws. In this article, the authors first summarize recent academic research about the deterrent effect of knowledge of others' tax-crime punishments. They classify this research into two categories: archival \"naming-and-shaming\" research and experimental tax ethics research. Next, they report the results of a survey of adult Canadian taxpayers in which they assess the perceived severity of tax-crime punishments. They compare these survey results with aggregate tax-crime punishment data in Canada and show that there is an expectations gap between what Canadians believe constitutes appropriate punishment for tax crimes and actual punishments. Finally, the authors discuss enforcement and other challenges for tax authorities in bringing about retributive justice, and consider other ways in which tax authorities might make tax offenders accountable for their crimes. Their ultimate suggestion is that the Canada Revenue Agency needs to increase its perceived power by increasing the frequency of actual prosecutions for tax evasion. Recent proposals for reform of the general anti-avoidance rule may lead to more prosecutions.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"290 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140773290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.stevens
Mark Stevens
This article examines the judicial interpretation of subsection 163(2) of the Income Tax Act, which penalizes taxpayers for false statements or omissions arising from "knowledge" or "gross negligence." The article specifically focuses on the Federal Court of Appeal's decision in Canada v. Paletta, arguing that courts have inappropriately broadened the scope of the wilful blindness doctrine while insufficiently addressing the aspect of gross negligence. The author advocates for a narrower application of wilful blindness, consistent with other areas of law, and an expanded interpretation of gross negligence. This approach, through the incorporation of a "cluster of ideas" framework, would provide greater certainty and fairness for taxpayers, tax practitioners, and the Canada Revenue Agency in determining culpability for false statements and omissions. The author proposes a novel analytical framework for the interpretation of subsection 163(2), considering factors such as risk and consequences, wilful intent, culpable inadvertence, and departure from a standard of care. This framework is designed to guide courts in assessing taxpayers' conduct with a more balanced approach that more closely aligns with Parliament's legislative intent. Finally, the author underscores the importance of maintaining a clear distinction between wilful blindness and gross negligence in tax law, suggesting that this clarity will enhance the competitiveness and predictability of Canada's tax system, and better guide taxpayers in managing tax-related risks.
{"title":"False Statement or Omission Penalties in Canadian Tax Law","authors":"Mark Stevens","doi":"10.32721/ctj.2024.72.1.stevens","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.stevens","url":null,"abstract":"This article examines the judicial interpretation of subsection 163(2) of the Income Tax Act, which penalizes taxpayers for false statements or omissions arising from \"knowledge\" or \"gross negligence.\" The article specifically focuses on the Federal Court of Appeal's decision in Canada v. Paletta, arguing that courts have inappropriately broadened the scope of the wilful blindness doctrine while insufficiently addressing the aspect of gross negligence. The author advocates for a narrower application of wilful blindness, consistent with other areas of law, and an expanded interpretation of gross negligence. This approach, through the incorporation of a \"cluster of ideas\" framework, would provide greater certainty and fairness for taxpayers, tax practitioners, and the Canada Revenue Agency in determining culpability for false statements and omissions. The author proposes a novel analytical framework for the interpretation of subsection 163(2), considering factors such as risk and consequences, wilful intent, culpable inadvertence, and departure from a standard of care. This framework is designed to guide courts in assessing taxpayers' conduct with a more balanced approach that more closely aligns with Parliament's legislative intent. Finally, the author underscores the importance of maintaining a clear distinction between wilful blindness and gross negligence in tax law, suggesting that this clarity will enhance the competitiveness and predictability of Canada's tax system, and better guide taxpayers in managing tax-related risks.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"265 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140755741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.itp
Bruce Sprague, Daren Raoux
Recent changes in Canadian tax laws have important implications for many professional athletes relocating to Canada from the United States or other countries. At the federal level, proposed changes to the alternative minimum tax, foreign-income reporting requirements, and a broad range of other taxes have introduced complexity and potential traps for the unwary. At the provincial level, the five provinces with a National Hockey League team have raised their top marginal tax rates over the last 10 years. Because the financial stakes can be high, understanding the tax laws and the tax-planning opportunities for professional athletes has become more important than ever. This article addresses some key income tax issues and planning opportunities for professional athletes earning income from the provision of cross-border services in Canada and the United States.
{"title":"International Tax Planning: Taxation of Professional Athletes—Stickhandling Through the Maze","authors":"Bruce Sprague, Daren Raoux","doi":"10.32721/ctj.2024.72.1.itp","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.itp","url":null,"abstract":"Recent changes in Canadian tax laws have important implications for many professional athletes relocating to Canada from the United States or other countries. At the federal level, proposed changes to the alternative minimum tax, foreign-income reporting requirements, and a broad range of other taxes have introduced complexity and potential traps for the unwary. At the provincial level, the five provinces with a National Hockey League team have raised their top marginal tax rates over the last 10 years. Because the financial stakes can be high, understanding the tax laws and the tax-planning opportunities for professional athletes has become more important than ever. This article addresses some key income tax issues and planning opportunities for professional athletes earning income from the provision of cross-border services in Canada and the United States.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"701 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140791096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.ptp
Novaira Khan, Amy Dodds, Yanni Lu, Sean McGroarty
Windfalls from online gaming have experienced an unprecedented surge in recent years, especially owing to the legalization of online gambling and single-event sports wagering. Recent court decisions have led to uncertainty between personal recreation and business activities in the digital gaming industry. This article explores the distinction between recreational and professional online gaming windfalls and whether these winnings are ultimately taxable.
{"title":"Personal Tax Planning: Online Gaming Windfalls—Know Your Odds When the House Is the Canada Revenue Agency","authors":"Novaira Khan, Amy Dodds, Yanni Lu, Sean McGroarty","doi":"10.32721/ctj.2024.72.1.ptp","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.ptp","url":null,"abstract":"Windfalls from online gaming have experienced an unprecedented surge in recent years, especially owing to the legalization of online gambling and single-event sports wagering. Recent court decisions have led to uncertainty between personal recreation and business activities in the digital gaming industry. This article explores the distinction between recreational and professional online gaming windfalls and whether these winnings are ultimately taxable.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"61 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140795457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.pf.gammie
Malcolm Gammie
Discussion of ethics in taxation usually concerns tax avoidance. But what ethical principles are or should be involved in the conduct of tax litigation? Both parties must observe the ordinary rules of conduct required of them by the court. Are they free, however, to advance any argument to make their case? Taxpayers will be appealing a tax assessment contrary to their view of the tax that the law requires of them. They are bound to make any argument that is open to them. A revenue authority should have broader considerations in mind, as the body responsible for the overall administration of the tax system and as a repeat litigant in court. Consistency of approach and respect for the integrity of the tax system and for a taxpayer's right to demonstrate that tax is not legally due should be among the ethical principles that the revenue authority adopts in conducting tax litigation.
{"title":"Policy Forum: Some Reflections on Ethical Considerations in Tax Litigation","authors":"Malcolm Gammie","doi":"10.32721/ctj.2024.72.1.pf.gammie","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.pf.gammie","url":null,"abstract":"Discussion of ethics in taxation usually concerns tax avoidance. But what ethical principles are or should be involved in the conduct of tax litigation? Both parties must observe the ordinary rules of conduct required of them by the court. Are they free, however, to advance any argument to make their case? Taxpayers will be appealing a tax assessment contrary to their view of the tax that the law requires of them. They are bound to make any argument that is open to them. A revenue authority should have broader considerations in mind, as the body responsible for the overall administration of the tax system and as a repeat litigant in court. Consistency of approach and respect for the integrity of the tax system and for a taxpayer's right to demonstrate that tax is not legally due should be among the ethical principles that the revenue authority adopts in conducting tax litigation.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"77 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140759034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.ctp
Brian R. Carr, Brittany D. Rossler, Molly Martin
The authors of this article review the current jurisprudential landscape surrounding tax-avoidance cases, in both the general anti-avoidance rule (GAAR) and non-GAAR contexts, for the purpose of assisting tax planners. The authors begin by addressing the challenges of achieving perfect certainty in the interpretation of tax provisions other than GAAR. They discuss how the background of judges can affect the decision-making process. They then review recent non-GAAR jurisprudence, highlighting instances where courts reject unacceptable tax plans and underscoring the courts’ generally unsympathetic stance toward aggressive tax plans that appear to defy common sense. The authors then analyze the Supreme Court of Canada’s decisions in Canada v. Alta Energy Luxembourg SARL and Deans Knight Income Corp. v. Canada. They compare the two decisions in detail and suggest how taxpayers might respond to these seemingly divergent judgments. Turning to the recently proposed amendments to GAAR, the authors question the necessity of these changes, in light of the Supreme Court’s recent guidance on the application of the provision in Deans Knight. The article concludes by offering practical suggestions for tax planners with the aim of equipping them to navigate GAAR in implementing tax plans.
本文作者回顾了当前围绕一般反避税规则 (GAAR) 和非 GAAR 背景下的避税案例的判例情况，旨在为税务筹划者提供帮助。作者首先论述了在解释一般反避税规则以外的税收条款时实现完全确定性所面临的挑战。他们讨论了法官的背景如何影响决策过程。然后，他们回顾了近期的非《公认会计原则》判例，强调了法院驳回不可接受的税务计划的实例，并强调了法院对看似违反常理的激进税务计划普遍持不同情的态度。然后，作者分析了加拿大最高法院在加拿大诉 Alta Energy Luxembourg SARL 和 Deans Knight Income Corp.他们详细比较了这两个判决，并建议纳税人如何应对这些看似不同的判决。在谈到最近提出的 GAAR 修正案时，作者根据最高法院最近在 Deans Knight 案中对该条款适用的指导，对这些修改的必要性提出了质疑。文章最后为税务筹划者提供了实用建议，旨在使他们在实施税务计划时能够驾驭 GAAR。
{"title":"Corporate Tax Planning: What Is a Tax Planner To Do After Deans Knight?","authors":"Brian R. Carr, Brittany D. Rossler, Molly Martin","doi":"10.32721/ctj.2024.72.1.ctp","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.ctp","url":null,"abstract":"The authors of this article review the current jurisprudential landscape surrounding tax-avoidance cases, in both the general anti-avoidance rule (GAAR) and non-GAAR contexts, for the purpose of assisting tax planners. The authors begin by addressing the challenges of achieving perfect certainty in the interpretation of tax provisions other than GAAR. They discuss how the background of judges can affect the decision-making process. They then review recent non-GAAR jurisprudence, highlighting instances where courts reject unacceptable tax plans and underscoring the courts’ generally unsympathetic stance toward aggressive tax plans that appear to defy common sense. The authors then analyze the Supreme Court of Canada’s decisions in Canada v. Alta Energy Luxembourg SARL and Deans Knight Income Corp. v. Canada. They compare the two decisions in detail and suggest how taxpayers might respond to these seemingly divergent judgments. Turning to the recently proposed amendments to GAAR, the authors question the necessity of these changes, in light of the Supreme Court’s recent guidance on the application of the provision in Deans Knight. The article concludes by offering practical suggestions for tax planners with the aim of equipping them to navigate GAAR in implementing tax plans.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"18 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140768553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.fon
David Lin
This article surveys the 2023-24 provincial and territorial budgets.
本文对各省和地区的 2023-24 年度预算进行了调查。
{"title":"Finances of the Nation: Survey of Provincial and Territorial Budgets, 2023-24","authors":"David Lin","doi":"10.32721/ctj.2024.72.1.fon","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.fon","url":null,"abstract":"This article surveys the 2023-24 provincial and territorial budgets.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"23 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140765773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.pf.wensley
Karen Wensley
This article argues that the ethical behaviour of tax practitioners is a key contributor to the effective functioning and perceived fairness of a self-assessment tax system. Conversely, the unethical behaviour of some tax practitioners can erode that perception and effectiveness. The article looks at the ways in which the ethics of tax practitioners can be eroded and the drivers of this erosion. It proposes a code of ethics for Canadian tax practitioners, and discusses what such a code should include, how it might be implemented and the pros and cons of adopting such a code.
{"title":"Policy Forum: Ethics and Tax Practice—We Need To Talk","authors":"Karen Wensley","doi":"10.32721/ctj.2024.72.1.pf.wensley","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.pf.wensley","url":null,"abstract":"This article argues that the ethical behaviour of tax practitioners is a key contributor to the effective functioning and perceived fairness of a self-assessment tax system. Conversely, the unethical behaviour of some tax practitioners can erode that perception and effectiveness. The article looks at the ways in which the ethics of tax practitioners can be eroded and the drivers of this erosion. It proposes a code of ethics for Canadian tax practitioners, and discusses what such a code should include, how it might be implemented and the pros and cons of adopting such a code.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"61 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140795499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-01DOI: 10.32721/ctj.2024.72.1.kesselman
Jonathan R. Kesselman
Increased, targeted taxation of capital gains is key to making the personal income tax more progressive, and it can also contribute to a more efficient system. This article assesses a two-tier capital gains tax that would apply a second, higher inclusion rate for gains above a specified threshold. Relative to a general increase in the inclusion rate—widely promoted by tax analysts—a two-tier scheme would focus on high-income, high-wealth taxpayers, forgo limited revenue, and be more publicly acceptable and politically viable. Relative to reforms to the alternative minimum tax (AMT), the two-tier scheme would be simpler, cover more taxpayers, capture more revenue, and conform more closely to the notion that "the rich pay their fair share." The article explains how capital gains are an amalgam of capital and labour inputs, often containing supernormal returns that are an efficient target for increased taxation. The article further details the high concentration of recurrent large capital gains at top income levels and critically assesses arguments commonly made against raising the gains inclusion rate. It also identifies desirable companion measures for a two-tier gains tax—including restoration of income averaging and abolition of the federal 33 percent top tax bracket and the AMT itself. In short, the current 50 percent capital gains deduction serves as a gateway for endless tax-minimizing and economy-distorting stratagems. Closing that gate even partway for those most prone to enter into such planning would be pivotal in making Canada's tax system both more efficient and more progressive.
增加有针对性的资本利得税是提高个人所得税累进性的关键，同时也有助于提高税制的效率。本文对两级资本利得税进行了评估，即对超过特定门槛的收益适用第二级更高的包含税率。相对于税收分析师普遍提倡的普遍提高含税率，两级方案将重点关注高收入、高财富的纳税人，放弃有限的税收，更容易被公众接受，在政治上也更可行。相对于替代性最低税（AMT）的改革，两级税制将更加简单，涵盖更多纳税人，获得更多税收，并且更符合 "富人支付其公平份额 "的理念。文章解释了资本利得是资本和劳动力投入的混合体，通常包含超常收益，是增加税收的有效目标。文章进一步详述了经常性大额资本利得高度集中于最高收入水平的情况，并批判性地评估了反对提高利得包含率的常见论点。文章还指出了两级收益税的理想配套措施--包括恢复收入平均法、废除联邦 33% 最高税率和 AMT 本身。简而言之，目前 50% 的资本利得扣除额是无休止的减税和扭曲经济策略的入口。对于那些最容易进行此类规划的人来说，哪怕只是部分地关闭这扇门，也会对提高加拿大税收制度的效率和累进性起到关键作用。
{"title":"The Pivotal Role of Capital Gains in Efficient and Progressive Tax Reform","authors":"Jonathan R. Kesselman","doi":"10.32721/ctj.2024.72.1.kesselman","DOIUrl":"https://doi.org/10.32721/ctj.2024.72.1.kesselman","url":null,"abstract":"Increased, targeted taxation of capital gains is key to making the personal income tax more progressive, and it can also contribute to a more efficient system. This article assesses a two-tier capital gains tax that would apply a second, higher inclusion rate for gains above a specified threshold. Relative to a general increase in the inclusion rate—widely promoted by tax analysts—a two-tier scheme would focus on high-income, high-wealth taxpayers, forgo limited revenue, and be more publicly acceptable and politically viable. Relative to reforms to the alternative minimum tax (AMT), the two-tier scheme would be simpler, cover more taxpayers, capture more revenue, and conform more closely to the notion that \"the rich pay their fair share.\" The article explains how capital gains are an amalgam of capital and labour inputs, often containing supernormal returns that are an efficient target for increased taxation. The article further details the high concentration of recurrent large capital gains at top income levels and critically assesses arguments commonly made against raising the gains inclusion rate. It also identifies desirable companion measures for a two-tier gains tax—including restoration of income averaging and abolition of the federal 33 percent top tax bracket and the AMT itself. In short, the current 50 percent capital gains deduction serves as a gateway for endless tax-minimizing and economy-distorting stratagems. Closing that gate even partway for those most prone to enter into such planning would be pivotal in making Canada's tax system both more efficient and more progressive.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"347 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140780882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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