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Canadian Tax Journal Revue Fiscale Canadienne 2021 ■ VOLUME 69, No 1 CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE PEER-REVIEWED ARTICLES The Permissibility of Surplus Stripping: A Brief History and Recent Developments Eytan Dishy and Chris Anderson Vertical Sharing and Horizontal Distribution of Federal-Provincial Transfers in Canada, 1983-2018 Deepak Sethia POLICY FORUM Editors’ Introduction—The Canada Revenue Agency as a Benefits Administrator Frances Woolley, Alan Macnaughton, and Daniel Sandler Should the Canada Revenue Agency Also Be a Social Benefits Agency? Jennifer Robson and Saul Schwartz Re-Envisaging the Canada Revenue Agency— From Tax Collector to Benefit Delivery Agent Gillian Petit, Lindsay M. Tedds, David Green, and Jonathan Rhys Kesselman Improving the Canada Revenue Agency’s Delivery of Social Benefits—A Practitioner’s Perspective Hugh Neilson AWARDS Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle (Continued on inside front cover) (Continued from outside front cover) FEATURES Finances of the Nation: Survey of Provincial and Territorial Budgets, 2020-21 David Lin Current Cases: (FCA) Mokrycke v. Canada (Attorney General); (TCC) Agracity Ltd. v. The Queen; (TCC) St. Benedict Catholic Secondary School Trust v. The Queen; (EWCA) (Civ.) Irish Bank Resolution Corporation Ltd. v. Revenue and Customs Jeremie Beitel, Hyacinthe Huguet, Selena Ing, Geoffrey Metropolit, Joel Nitikman, and Felix Wu International Tax Planning: Subsection 15(2) and Partnerships in the Foreign Affiliate Context: Interpretive Arguments in the Absence of Legislative Amendments David Bunn and Mark Dumalski Corporate Tax Planning: Strategies for Troubled Times, Again Christopher J. Steeves and Kathryn Walker Current Tax Reading Jinyan Li and Alan Macnaughton ■ 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 (on leave) Frances Woolley University of British Columbia Carleton University ■ Practitioners and Academics/Fiscalistes et Universitaires Richard M. Bird Rick Krever University of Toronto The University of Western Australia Allison Christians Angelo Nikolakakis McGill University EY Law LLP, Montreal David G. Duff Shawn D. Porter University of British Columbia Department of Finance, Canada Luc Godbout Diane Ring Université de Sherbrooke Boston College Kenneth J. Klassen Lindsay Tedds University of Waterloo University of Calgary Wojciech Kopczuk Columbia University ■ FEATURE EDITORS/RÉDACTEURS DE CHRONIQUES Corporate Tax Planning Mark Brender, Osler LLP, Montreal Brian Carr, Thorsteinssons LLP, Toronto Michael Smith, Deloitte LLP, Calgary Christopher Steeves, Fasken Martineau LLP, Toronto Current Cases Ryan Morris, WeirFoulds LLP, Toronto Michel Ranger, McCarthy Tétrault LLP, Montreal Current Tax Reading Robin Boadway, Queen’s University, Kingston Kim Brooks, Dalhousie University, Halifax Jinyan Li, York University, Toronto Alan Macnaughton, University of Waterloo Finances of the Nation Ken McKenzie, University of Calgary Michael Smart, University of Toronto Trevor Tombe, University of Calgary International Tax Planning Ian Bradley, PwC LLP, Toronto Ken Buttenham, PwC LLP, Toronto Personal Tax Planning Sonia Gandhi, KPMG LLP, Toronto Dino Infanti, KPMG LLP, Vancouver Selected US Tax Developments Peter Glicklich, Davies Ward Phillips & Vineberg LLP, New York Michael Miller, Roberts & Holland LLP, New York and Washington, DC www.ctf.ca/www.fcf-ctf.ca 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: Hugh Woolley c/o Canadian Tax Foundation/Fondation canadienne de fiscalité Kim Brooks c/o Canadian Tax Foundation/Fondation canadienne de fiscalité ■ i ■ 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, veuillez communiquer avec le directeur, tel qu’il est mentionné plus haut, ou avec les co-présidentes du comité de recherche de la Fondation canadienne de fiscalité : Hugh Woolley a/s Canadian Tax Foundation/Fondation canadienne de fiscalité Kim Brooks a/s Canadian Tax Foundation/Fondation canadienne de fiscalité ■ ii ■ ■ Recent and Upcoming Events * ■ Activités récentes et à venir * COMMENT SE PRÉPARER COME TÉMOIN OU EXPERT DANS LE CADRE D’UN LITIGE FISCAL? Webémission ■ le 6 juin 2021 JOURNÉE D’ÉTUDES FISCALES Webémission ■ le 6-7 juillet 2021 ANTI-AVOIDANCE SYMPOSIUM: CRITIQUES AND POTENTIAL REFORM OF THE GAAR Webcast ■ July 15, 2021 YOUNG PRACTITIONER FOCUS / FOCUS SUR LES JEUNES PRACTICIENS (ENGLISH AND FRENCH) Webcast ■ September 9, 2021 WESTERN CANADA TAX CONFERENCE Webcast ■ September 29-30, 2021 RÈGLEMENTS AVANT PROCÈS ET DÉSENGORGEMENT DES TRIBUNAUX Webémission ■ le 15 octobre 2021 ONTARIO TAX CONFERENCE Webcast ■ October 26-27, 2021 ATLANTIC PROVINCES TAX CONFERENCE Webcast ■ November 4-5, 2021 73RD ANNUAL TAX CONFERENCE Webcast ■ November 24-25, 2021 * For further details on upcoming events, please visit the Canadian Tax Foundation website at www.ctf.ca. / Pour plus de renseignements, veuillez consulter le site Web de la Fondation à www.fcf-ctf.ca. ■ iii ■ © 2021, Canadian Tax Foundation/Fondation canadienne de fiscalité Disclaimer. The material contained in this publication is not intended to be advice on any particular matter. No subscriber or other reader should act on the basis of any matter contained in this publication without considering appropriate professional advice. The publisher, and the authors and editors, expressly disclaim all and any liability to any person, whether a purchaser of this publication or not, in respect of anything and of the consequences of anything done or omitted to be done by any such person in reliance upon the contents of this publication. Opinions expressed by individual writers are not necessarily endorsed by the Canadian Tax Foundation and its members. Photocopying and reprinting. Permission to photocopy or reprint any part of this publication for distribu - tion must be applied for in writing; e-mail: [email protected]. Advertising. Inquiries relating to advertisements should be directed to Christine Escalante, e-mail: [email protected]. Exonération de responsabilité. Le contenu de cette publication ne doit être interprété d’aucune façon comme un avis ou une opinion. L’abonné ou le lecteur ne devrait pas fonder ses décisions sur le contenu de cette publication sans envisager une consultation professionnelle appropriée.
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