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Canadian Tax Journal Revue Fiscale Canadienne 2019 ■ VOLUME 67, No 3 CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE PEER-REVIEWED ARTICLES Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms Michael H. Lubetsky Subsidies and Value-Added Tax: A Comparative Study of Law and Practice in Canada and the European Union Robert F. van Brederode and Simon B. Thang Suing the Canada Revenue Agency in Tort Amir A. Fazel SYMPOSIUM Re-Imagining Tax for the 21st Century: Inspired by the Scholarship of Tim Edgar Jinyan Li, J. Scott Wilkie, and Graeme Cooper An Introduction and a Tribute J. Scott Wilkie The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument Richard M. Bird Rationalizing the Canadian Income Tax System Robin Boadway Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game Geoffrey Hale The Future of the Progressive Personal Income Tax: How High Can It Go? Kevin Milligan A Supplemental Expenditure Tax for Canada Victor Thuronyi Extranational Taxation: Canada and UNCLOS Article 82 Micah Burch FEATURES Finances of the Nation: Tax Expenditures in Canada— Historical Estimates and Analysis John Lester Current Cases: (FCA) Canada (National Revenue) v. Cameco Corporation; (TCC) Morissette c. La Reine John Sorensen, Ouvedi Rama Naiken, and Michael D. Templeton Personal Tax Planning / Planification fiscale personnelle : Donation of Private Company Shares / Don d’actions d’une société privée Brian Janzen Corporate Tax Planning: Canadian Inbound Investment After the MLI Nelson Whitmore and Owen Strychun Current Tax Reading Alan Macnaughton and Jinyan Li ■ CANADIAN TAX JOURNAL EDITORIAL BOARD/ COMITÉ DE RÉDACTION DE LA REVUE FISCALE CANADIENNE ■ Editors/Rédacteurs en chef Alan Macnaughton Daniel Sandler University of Waterloo EY Law llp Kevin Milligan University of British Columbia ■ Practitioners/Fiscalistes ■ University Faculty/Universitaires Brian J. Arnold Reuven Avi-Yonah Tax Consultant, Toronto University of Michigan Thomas A. Bauer Richard M. Bird Bennett Jones llp, Toronto University of Toronto Stephen W. Bowman Robin W. Boadway Bennett Jones llp, Toronto Queen’s University C. Anne Calverley Neil Brooks Dentons Canada llp, Calgary York University R. Ian Crosbie Arthur Cockfield Davies Ward Phillips & Vineberg llp, Toronto Queen’s University Cy M. Fien Graeme Cooper Fillmore Riley llp, Winnipeg University of Sydney James P. Fuller Bev G. Dahlby Fenwick & West llp, Mountain View, ca University of Calgary Edwin C. Harris James B. Davies McInnes Cooper, Halifax University of Western Ontario William I. Innes David G. Duff Rueter Scargall Bennett llp, Toronto University of British Columbia Brent Perry Judith Freedman Felesky Flynn llp, Calgary Oxford University Scott Jeffery KPMG llp, Vancouver Vijay Jog Carleton University Howard J. Kellough Davis llp, Vancouver Jonathan R. Kesselman Simon Fraser University Heather Kerr Ernst & Young llp/Couzin Taylor llp, Toronto Kenneth J. Klassen University of Waterloo Edwin G. Kroft Blake Cassels & Graydon llp, Vancouver Gilles N. Larin Elaine Marchand Université de Sherbrooke Banque Nationale du Canada, Montréal Amin Mawani Janice McCart York University Blake Cassels & Graydon llp, Toronto Jack Mintz Thomas E. McDonnell University of Calgary Toronto Martha O’Brien Matias Milet University of Victoria Osler Hoskin & Harcourt llp, Toronto Suzanne Paquette W. Jack Millar Université Laval Millar Kreklewetz llp, Toronto Abigail Payne Michael J. O’Connor McMaster University Sunlife Financial Inc., Toronto Michael R. Veall François Vincent McMaster University KPMG Law llp, Chicago www.ctf.ca/www.fcf-ctf.ca Brian Carr ith this issue of the journal, we say farewell to Brian Carr, who is stepping down as Wco-editor after many years of dedicated service. The Canadian Tax Foundation, its membership, and Brian’s co-editors extend their deepest thanks to him for the astute guidance that he has provided since being appointed co-editor of the journal in 2009. Brian has served the journal in various capacities, not only as co-editor and member of the journal’s Editorial Board but also, for many years, as co-editor of its Corporate Tax Planning feature, a role that he continues to fulfill. Brian’s varied contribution to the continuing prestige of our flagship publication cannot be overstated. vec ce dernier numéro sous sa gouverne, Brian Carr nous quitte après avoir agi pendant Aplusieurs années à titre de co-rédacteur de la Revue fiscale canadienne. La Fondation canadienne de fiscalité et ses membres ainsi que les co-rédacteurs de la Revue lui offrent leurs sincères remerciements pour les loyaux services qu’il a rendus depuis sa nomination en 2009. Brian a contribué à la Revue de diverses façons, non seulement à titre de co- rédacteur ou de membre du comité éditorial de la Revue, mais aussi à titre de co-rédacteur de la chronique Corporate Tax Planning, rôle qu’il continue d’occuper. On ne peut trop insister sur les diverses contributions de Brian à notre prestigieuse publication phare. ■ i ■ Daniel Sandler ith this issue, we welcome Daniel Sandler as co-editor of the Canadian Tax Journal. WDaniel is the managing partner of tax law services at EY Law LLP, Toronto, and he is the head of the firm’s national tax litigation practice. Before joining EY Law LLP as a partner in 2008, Daniel was a professor for 13 years at the Faculty of Law, The University of Western Ontario, where he taught tax law. Daniel has served as a consultant to the Organisation for Economic Co-operation and Development, the auditor-general of Canada, and the Tech- nical Committee on Business Taxation. He has written several books and numerous articles, and he has spoken and taught worldwide on various aspects of tax law and policy. ans ce numéro, nous accueillons Daniel Sandler à titre de co-rédacteur de la Revue Dfiscale canadienne. Daniel est associé directeur des services juridiques du droit fiscal chez EY Law LLP à Toronto ainsi que directeur national du litige fiscal pour la firme. Avant de joindre EY Law LLP à titre d’associé en 2008, Daniel a été professeur de droit fiscal à la faculté de droit de l’Université Western en Ontario pendant 13 ans. Daniel a également joué le rôle de conseiller auprès de l’Organisation de coopération et de développement économiques, du Bureau du vérificateur général du Canada et du Comité technique de la fiscalité des entreprises. Il a rédigé plusieurs livres et de nombreux articles. Enfin, Daniel a été conférencier dans plusieurs pays et il a enseigné une panoplie d’aspects du droit fiscal et de la politique fiscale. ■ ii ■ Call for Book Proposals The Canadian Tax Foundation, an independent, not-for-profit research and educational organization, is seeking proposals for books in the areas of taxation and public finance. Since its inception in 1945, the Foundation has published many books and articles on a wide range of subjects within its areas of interest. The Foundation seeks proposals for research projects that will ■ result in a book on a single topic of interest in the area of taxation or public finance; ■ be undertaken by an experienced researcher who has expertise in an area of taxa- tion or public finance; and ■ be carried out within a time frame that is reasonable, given the nature of the project. Projects selected by the Foundation may qualify for its full or partial financial support of the research and for its underwriting of the publication costs. The Foundation retains the absolute right at its sole discretion to choose whether to support a given proposal or to publish a project. Interested parties should send a brief written outline of a proposal, for initial consider- ation by the Foundation, to: Heather Evans Executive Director and Chief Executive Officer Canadian Tax Foundation/Fondation canadienne de fiscalité 145 Wellington Street West, Suite 1400 Toronto, Ontario M5J 1H8 [email protected] For further information, please contact the director, as indicated above, or the co-chairs of the Canadian Tax Foundation Research Committee: Janette Pantry c/o Canadian Tax Foundation/Fondation canadienne de fiscalité Kim Brooks c/o Canadian Tax Foundation/Fondation canadienne de fiscalité ■ iii ■ Appel de propositions de livres La Fondation canadienne de fiscalité (FCF ) / Canadian Tax Foundation, un organisme sans but lucratif indépendant de recherche et à caractère éducatif, souhaite recevoir des propo- sitions de livres dans les domaines de la fiscalité et des finances publiques. Depuis sa fondation en 1945, la FCF a publié de nombreux livres et articles sur divers sujets dans ses champs d’intérêt. La FCF souhaite obtenir des propositions de projets de recherche qui : ■ mèneront à la rédaction d’un livresur un sujet unique d’intérêt en fiscalité ou en finances publiques; ■ seront dirigés par un chercheur chevronné ayant une expertise dans un domaine de la fiscalité ou des finances publiques; ■ seront effectués dans un délai raisonnable, compte tenu de la nature du projet. Les projets qui seront sélectionnés par la FCF pourront être partiellement ou totalement admissibles à une aide financière pour la recherche et les frais de publication. La FCF se réserve le droit absolu, et à sa seule discrétion, d’appuyer une proposition particulière ou de publier un projet. Toute personne intéressée doit faire parvenir un bref sommaire de la proposition pour examen initial par la FCF à : Heather Evans Directrice exécutive et chef de la direction Canadian Tax Foundation/Fondation canadienne de fiscalité 145 Wellington Street West, Suite 1400 Toronto, Ontario M5J 1H8 [email protected] Pour plus d’information,
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