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Canadian Tax Journal/Revue fiscale canadienne最新文献

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Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience 碳税收入中性在实践中可能吗?加拿大经验的教训
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-11-01 DOI: 10.32721/ctj.2022.70.3.wood
J. Wood
{"title":"Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience","authors":"J. Wood","doi":"10.32721/ctj.2022.70.3.wood","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.3.wood","url":null,"abstract":"While the potential economic efficiency, equity, and political acceptability benefits of a revenue-neutral carbon tax have been well studied, a deeper question remains about the feasibility of revenue neutrality in practice. This article provides perspective on this issue by assessing different definitions of revenue neutrality and presenting an in-depth discussion of the motivations for the adoption of revenue-neutral carbon taxes. Two examples of carbon taxes and revenue recycling implemented in Canada are examined: British Columbia's revenue-neutral carbon tax (a carbon tax with offsetting tax cuts) and the Canadian federal government's fuel charge and climate action incentive tax credit (a carbon tax and dividend). The BC case serves to highlight the inherent difficulties of assessing revenue neutrality owing to uncertainty about what would have occurred in the absence of the tax. As time passes following initial implementation of the tax, it becomes increasingly difficult to determine whether, and to what extent, government revenue, income tax rates, the overall tax structure, and the tax base might have differed had the tax not been adopted. The federal example suggests that a carbon tax and dividend policy would be better able to ensure revenue neutrality.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124978116","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}
引用次数: 0
Duha Printers Revisited: Issues Regarding Corporate Control 杜哈印刷重访:关于公司控制的问题
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-11-01 DOI: 10.32721/ctj.2022.70.3.taylor
Roger Taylor, Marie-Claude Marcil
{"title":"Duha Printers Revisited: Issues Regarding Corporate Control","authors":"Roger Taylor, Marie-Claude Marcil","doi":"10.32721/ctj.2022.70.3.taylor","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.3.taylor","url":null,"abstract":"In 1998, the Supreme Court of Canada issued its decision in Duha Printers. This was the first case dealing with the concept of de jure control of a corporation that the court had considered since its decision in Imperial General Properties in 1985. In Duha Printers, the court effectively restored the Buckerfield's test of control and set out a schematic basis for determining the person (if any) that controls a corporation at a particular time, and the evidentiary basis on which that person could be legally deprived of such control. The court's reasons for judgment raise a number of issues in respect of the concept of de jure control, including the scope of application of the decision, the continuing authority of the Supreme Court's two decisions previous to Duha Printers that appeared to have strayed from the Buckerfield's test of control, the limitation of the category of agreements that may be relevant to the control question, and the scope of and rationale for exceptions to that limitation. This article explores a number of de jure control issues decided or commented on by the court, and raised by the reasons for judgment, in Duha Printers.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130254165","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}
引用次数: 0
Planification fiscale personnelle : Les enjeux pour les bénéficiaires américains de successions canadiennes 个人税务筹划:加拿大遗产美国受益人面临的挑战
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pfp
Tanzeela Ayub, Michaël Pereira
{"title":"Planification fiscale personnelle : Les enjeux pour les bénéficiaires américains de successions canadiennes","authors":"Tanzeela Ayub, Michaël Pereira","doi":"10.32721/ctj.2022.70.2.pfp","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.pfp","url":null,"abstract":"Cet article donne un aperçu des questions fiscales américaines auxquelles sont susceptibles d'être exposées les successions étrangères dont les bénéficiaires sont des particuliers américains. Même si les familles peuvent mettre en œuvre des stratégies de planification pour gérer efficacement le transfert de patrimoine du point de vue national, les lois fiscales américaines peuvent créer des problèmes complexes et entraîner des conséquences négatives pour les imprudents. Cet article vise à présenter les considérations générales sur la fiscalité américaine pour une succession étrangère, y compris l'application possible des règles anti-report d'impôt régissant les sociétés de placement étrangères passives (SPEP) et les sociétés étrangères contrôlées (SEC). L'article comporte une étude de cas qui illustre comment ces règles peuvent s'appliquer aux bénéficiaires américains d'une succession canadienne si celle-ci détient des actions d'une SPEP ou d'une SEC. Il propose également quelques lignes directrices et stratégies pour réduire les conséquences américaines potentiellement néfastes et atténuer certains risques fiscaux.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125056855","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}
引用次数: 0
Taxes Through the Reciprocity Lens 互惠视角下的税收
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.plekhanova
V. Plekhanova
{"title":"Taxes Through the Reciprocity Lens","authors":"V. Plekhanova","doi":"10.32721/ctj.2022.70.2.plekhanova","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.plekhanova","url":null,"abstract":"Informed by Aristotle's theory of justice and Reuven Avi-Yonah's views about goals of taxation, this article formulates a reciprocity-based framework for a systematic assessment of the normative merits and effectiveness of taxes, and tests this framework using the diverted profits tax (DPT) and the digital services tax (DST) imposed by the United Kingdom on some multinationals. This assessment is helpful in identifying changes in tax design and other conditions that may be necessary to make a particular tax \"just\" in terms of absolute or relative substantive justice. Drawing on Aristotle's types of justice, taxes can be classified as universal, distributive, or corrective. From a reciprocity perspective, each tax, depending on its type, contributes to the well-being of a community, but in a different way: universal taxes are contributions to the provision of public goods generally; distributive taxes ensure that members of the community who can pay more contribute more to the provision of public goods; and corrective taxes aim to prevent tax free-riding and seek compensation from free-riders for the harms that they cause by not paying taxes and thus jeopardizing the provision of public goods. This article concludes that the UK DPT is a corrective tax, and it is a just tax. In contrast, the UK DST is likely a distributive tax, and it is just only if its economic burden falls on the firms providing widely used digital platforms. Broadening the tax base would transform the UK DST into a universal tax and change its primary goal from wealth distribution to revenue raising. As a universal tax, the UK DST can be viewed as a just tax because the production and distribution of digital services require extensive use of specific public goods, such as the Internet's infrastructure.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127434845","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}
引用次数: 0
Policy Forum: Technology and the Evolving Workforce 政策论坛:技术与不断发展的劳动力
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.cooke
Susie Cooke, A. Sui
{"title":"Policy Forum: Technology and the Evolving Workforce","authors":"Susie Cooke, A. Sui","doi":"10.32721/ctj.2022.70.2.pf.cooke","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.pf.cooke","url":null,"abstract":"Globally, we are seeing record numbers of people leaving their jobs and in many cases making significant career changes. In tax, this is resulting in a shrinking talent pool, making it even harder to find people with the necessary skills to fill these gaps. At the same time, the requirements and demands imposed on tax professionals are increasing and expanding. In this article, the authors look at how tax technologists and technological solutions such as machine learning can help.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126808466","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}
引用次数: 2
Policy Forum: Some Technology for Tax Lawyers 政策论坛:税务律师的一些技术
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.caines
Ian Caines
{"title":"Policy Forum: Some Technology for Tax Lawyers","authors":"Ian Caines","doi":"10.32721/ctj.2022.70.2.pf.caines","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.pf.caines","url":null,"abstract":"This article discusses some of the author's experiences with technology and technological change in the context of a tax-law practice. The article then describes some ideas for simple tools that might be of value to tax practitioners in the areas of document management and automated income tax analysis, as suggestions for possible future development work.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123393608","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}
引用次数: 0
Personal Tax Planning: What Is at Stake for US Beneficiaries of Canadian Estates 个人税务规划:加拿大遗产的美国受益人面临什么风险
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.ptp
Tanzeela Ayub, Michael Pereira
{"title":"Personal Tax Planning: What Is at Stake for US Beneficiaries of Canadian Estates","authors":"Tanzeela Ayub, Michael Pereira","doi":"10.32721/ctj.2022.70.2.ptp","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.ptp","url":null,"abstract":"This article provides an overview of US tax issues that foreign estates with US individual beneficiaries may face. While families may implement planning strategies to effectively manage the transfer of wealth from a domestic perspective, US tax laws can create complex problems and at times adverse consequences for the unwary. The main goal of this article is to identify the general US tax considerations for a foreign estate, including the potential application of the anti-tax-deferral rules governing passive foreign investment companies (PFICs) and controlled foreign corporations (CFCs). A case study is included to illustrate how these rules may apply to US beneficiaries of a Canadian estate if the estate holds shares of a PFIC or a CFC. The article also offers a few guidelines and strategies to reduce potentially adverse US consequences and to mitigate some of the tax risks.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123657810","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}
引用次数: 0
Current Cases 当前情况下
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.cc
Angelo Nikolakakis, Michael Lubetsky
{"title":"Current Cases","authors":"Angelo Nikolakakis, Michael Lubetsky","doi":"10.32721/ctj.2022.70.2.cc","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.cc","url":null,"abstract":"","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130709570","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}
引用次数: 0
Policy Forum: Editors' Introduction—Technological Innovation in Tax Practice 政策论坛:编辑介绍——税收实践中的技术创新
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.editors
A. Macnaughton, Kevin Milligan, Daniel Sandler, Frances R. Woolley
{"title":"Policy Forum: Editors' Introduction—Technological Innovation in Tax Practice","authors":"A. Macnaughton, Kevin Milligan, Daniel Sandler, Frances R. Woolley","doi":"10.32721/ctj.2022.70.2.pf.editors","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.pf.editors","url":null,"abstract":"","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128277764","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}
引用次数: 0
Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes 政策论坛:加拿大如何从GST/HST的电子发票中受益
Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.rocha
Melina Rocha
{"title":"Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes","authors":"Melina Rocha","doi":"10.32721/ctj.2022.70.2.pf.rocha","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.pf.rocha","url":null,"abstract":"In this article, the author reviews the importance of electronic invoicing (e-invoicing) in value-added tax systems from the perspective of both government and taxpayers. E-invoicing is defined as the adoption of a standard requiring that businesses issue invoices containing mandatory information related to the supply in a prescribed electronic format, and transmit to the tax administration in real time through a specified electronic system. The author also analyzes the development of e-invoicing systems around the world, beginning with the Latin American pioneers and then proceeding to recent experiences in Europe. The experience in Latin America shows that governments can gain from e-invoicing through the reduction of tax fraud and the consequent increase in government revenue, while the experience in Europe shows that businesses have their own reasons for promoting e-invoicing, most notably to reduce compliance costs. In conclusion, the author suggests avenues for introducing e-invoicing into the Canadian goods and services tax/harmonized sales tax system.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114350702","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}
引用次数: 0
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