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Canadian Tax Journal, Vol. 69, No. 2, 2021

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Canadian Tax Journal, Vol. 69, No. 2, 2021 2021 ■ VOLUME 69, No 2 CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE PEER-REVIEWED ARTICLES Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements Devan Mescall and Paul Nielsen India’s Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting Ajitesh Kir POLICY FORUM Editors’ Introduction—The Changing Nature of Work Daniel Sandler, Frances Woolley, and Alan Macnaughton Sagaz at 20—Evaluating Employment and Independent Contractor Relationships in a Changing World Graham Purse Non-Standard Employment and Canada’s Initial Pandemic Response Wei Cui Write It Off (and Start Again)—Adapting Home Office Deductions for the Digital Era Bhuvana Rai Promoting Tax Compliance by Regulating the Digital Economy— Quebec’s Uber Initiative Michaël Robert-Angers and Luc Godbout Favoriser la conformité fiscale par l’encadrement de l’économie numérique — Initiative du Québec face à Uber Michaël Robert-Angers et Luc Godbout Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom Judith Freedman Future Workforce Models—Enabling the Shift Guy Jason and Shivani Joshi (Continued on inside front cover) (Continued from outside front cover) FEATURES Finances of the Nation: Net Income Tax Rates and the Changing Progressivity of the Cash Tax/Transfer System Tahsin Mehdi and Brian Murphy International Tax Planning: The Preacquisition Surplus Election: More Than Meets the Eye? Tim Fraser and Jim Samuel Personal Tax Planning / Planification fiscale personnelle : Current Issues in Compensation / Les enjeux actuels de la rémunération Ana-Luiza Georgescu Selected US Tax Developments: Adams Challenge (UK) Limited: When Does a Treaty Provision Conflict with the Code? Michael J. Miller Current Tax Reading Robin Boadway and Kim Brooks ■ 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 Frances Woolley University of British Columbia Carleton University ■ Practitioners and Academics/Fiscalistes et Universitaires Allison Christians Rick Krever McGill University The University of Western Australia David G. Duff Angelo Nikolakakis University of British Columbia EY Law LLP, Montreal Luc Godbout Shawn D. Porter Université de Sherbrooke Department of Finance, Canada Kenneth J. Klassen Diane Ring University of Waterloo Boston College Wojciech Kopczuk Lindsay Tedds Columbia University University of Calgary ■ 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 Richard M. Bird 1938-2021 e were very sad to learn of the passing, on June 9, of Richard M. Bird. Richard was Wnot only a prolific author and a strong public voice, one of Canada’s foremost econo - mists, but also a long-time member of, and generous contributor to, the Canadian Tax Foundation. Over the course of his distinguished career—devoted to matters of tax policy and administration, local finance, and intergovernmental fiscal relations in developing countries—Professor Bird held numerous academic appointments around the world, served in a variety of institutes and global organizations, and received international recognition for his contributions to the theory and practice of public finance. His books and hundreds of articles, appearing over a period of almost 60 years, included numerous Foundation publications; in 1997, he received the Douglas J. Sherbaniuk Distinguished Writing Award. Richard was also a longstanding member of the Canadian Tax Journal ’s editorial board, a role in which he was active to the end, providing crucial advice, in the last few years, on how to advance the journal’s prestige and vigour. He was awarded the Queen’s Diamond Jubilee medal in 2012, in recognition of his many contributions to the Foundation, and he was honoured again, in 2017, with the Foundation’s Lifetime Contribution Award, the most prestigious award that we confer. Richard will be greatly missed. We send our deepest condolences to his family. ■ i ■ Richard M. Bird 1938-2021 a nouvelle du décès de Richard M. Bird, le 9 juin dernier, nous a grandement attristés. LRichard n’était pas seulement un auteur prolifique et une voix publique forte, ainsi qu’un des plus éminents économistes du Canada, mais il était également un membre de longue date de la Fondation canadienne de fiscalité et un de ses généreux contributeurs. Au cours de sa brillante carrière, consacrée aux questions de politique et d’administration fiscales, de finances locales et de relations fiscales intergouvernementales dans les pays en développement, le professeur Bird a occupé de nombreux postes universitaires dans le monde entier, a œuvré dans divers instituts et organisations mondiales, et a obtenu une reconnaissance internationale pour ses contributions à la théorie et à la pratique des finances publiques. Ses livres et centaines d’articles, parus sur une période de près de 60 ans, comptaient de nombreuses publications de la Fondation; en1997, il a reçu le Prix d’excellence en rédaction Douglas J. Sherbaniuk. Richard a également été membre de longue date du comité de rédaction de la Revue fiscale canadienne, un rôle dans lequel il a été actif jusqu’à la fin, fournissant de précieux conseils, au cours des dernières années, sur la façon de faire progresser la notoriété et la vitalité de la revue. Il a reçu la Médaille du jubilé de diamant de la Reine en 2012, en reconnaissance de ses nombreuses contributions à la Fondation, et il a de nouveau été honoré, en 2017, du Prix pour une contribution exceptionnelle de la Fondation, le prix le plus prestigieux que nous décernons. Richard nous manquera beaucoup. Nous offrons nos plus sincères condoléances à sa famille. ■ ii ■ Laurel Amalia 1939-2021 t is with sadness that we share the passing of Laurel Amalia on June 4. Laurel served as Ithe managing editor of the Canadian Tax Foundation from 1979 to 2006, overseeing the publication of the Foundation’s books, conference proceedings, newsletters, and the Can- adian Tax Journal. In establishing and carrying on an editorial program that produced tax and public finance publications of the highest quality, she made an important contribution to the development of tax writing in Canada. Renowned for her exacting standards, Laurel’s direct manner, frank speech, and dry humour will live on in the memory of many Foundation authors and editors. Those with whom she worked remember her fondly. In recognition of her work at the Foundation, Laurel was awarded a Queen’s Diamond Jubilee medal in 2012. ■ iii ■ Laurel Amalia 1939-2021 ’est avec tristesse que nous vous faisons part du décès de Laurel Amalia le 4 juin Cdernier. Laurel a été rédactrice en chef de la Fondation canadienne de fiscalité de 1979 à 2006, elle a supervisé la publication des livres de la Fondation, des rapports de conférences, des bulletins et de la Revue fiscale canadienne. En établissant et en mettant en œuvre un programme éditorial pour produire des publications fiscales et financières publiques de la plus haute qualité, elle a apporté une contribution importante au développement de la rédaction fiscale au Canada. Réputée pour ses standards des plus rigoureux, le style direct de Laurel, son franc parlé et son humour pince-sans-rire resteront graver dans la mémoire de nombreux auteurs et éditeurs de la Fondation. Ceux et celles avec qui elle a travaillé se souviendront affectueusement d’elle. En reconnaissance de son travail à la Fondation, Laurel a reçu la Médaille du jubilé de diamant de la Reine en 2012. ■ iv ■ 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
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