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Prix d'excellence en rédaction Douglas J. Sherbaniuk

Le Prix d'excellence en rédaction Douglas J. Sherbaniuk, du nom de feu le directeur émérite de la Fondation, est accordé annuellement à l'auteur du meilleur texte rédigé pour la Fondation au cours de l'année précédente. Un comité de praticiens chevronnés est convoqué dans le but d'arrêter le choix final.

Lauréats

2013 David Jacyk, « The Jurisdiction of the Tax Court: A Tax Practitioner’s Guide to the Jurisdictional Galaxy of Constitutional Challenges », (2012) vol. 60, no. 1 Canadian Tax Foundation / Revue fiscale canadienne 55-92.

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2012  Mark Brender, « Subsection 55(2) : Then and Now », dans le Report of the Sixty-Third Tax Conference, 2011 Conference Report (Toronto : Fondation canadienne de fiscalité), 12 :1-35. 
 
2011  Jim Cruickshank, "Trusts: Recent Developments," in Report of Proceedings of the Sixty-Second Tax Conference, 2010 Conference Report (Toronto: Canadian Tax Foundation, 2009), 29:1-14.
 
2010  Adam Parachin,  "Reforming the Meaning of 'Charitable Gift' : The Case for an Alternative to Split Receipting", (2009) vol. 57, no. 4 Canadian Tax Journal / Revue fiscale canadienne 787-838
  
2009 Charles Taylor and Michelle Chan, "Provincial General Anti-Avoidance Rules and Governments' Responses to Interprovincial Tax Planning," in Report of Proceedings of the Sixtieth Tax Conference, 2008 Conference Report (Toronto: Canadian Tax Foundation, 2009), 7:1-42.
  
2008 Matias Milet, "Permanent Establishments Through Related Corporations Under the OECD Model Treaty" (2007) vol. 55, no. 2 Canadian Tax Journal  / Revue fiscale canadienne 289-330
2007 Elizabeth J. Johnson, Geneviève C. Lille, and James R. Wilson, "A Reasoned Response to the CRA's Views on the Scope and Interpretation of Paragraph 95(6)(b)" (2006) vol. 54, no. 3 Canadian Tax Journal / Revue fiscale canadienne 571-632
2006 Joel A. Nitikman, "Many Questions (and a Few Possible Answers) About the Application of Rectification in Tax Law" (2005) vol. 53, no. 4 Canadian Tax Journal / Revue fiscale canadienne 941-73.
2005 Brian J. Arnold, "The Long, Slow, Steady Demise of the General Anti-Avoidance Rule" (2004) vol. 52, no. 2 Canadian Tax Journal / Revue fiscale canadienne 488-511.
2004 Stephen W. Bowman, "Non-Resident Trust Update: Living with the New Section 94" in Report of Proceedings of the Fifty-Fifth Tax Conference, 2003 Conference Report (Toronto: Canadian Tax Foundation, 2004), 19:1-63.
2002 Jonathan R. Kesselman and Finn Poschmann, "Expanding the Recognition of Personal Savings in the Canadian Tax System" (2001) vol. 49, no. 1 Canadian Tax Journal / Revue fiscale canadienne 40-101.
2001 Tim Edgar, "Some Lessons from the Saga of Weak-Currency Borrowings" (2000), vol. 48, no. 1 Canadian Tax Journal / Revue fiscale canadienne 1-34.
2000 Jinyan Li, "Rethinking Canada's Source Rules in the Age of Electronic Commerce: Part 2" (1999) vol. 47, no. 6 Canadian Tax Journal / Revue fiscale canadienne 1411-78.
1999 Brian J. Arnold, "Statutory Interpretation: Some Thoughts on Plain Meaning," in Report of Proceedings of the Fiftieth Tax Conference, 1998 Conference Report (Toronto: Canadian Tax Foundation, 1999), 6:1-36.
1998  Richard M. Bird and Thomas Tsiopoulos, "User Charges for Public Services: Potentials and Problems" (1997), vol. 45, no. 1 Canadian Tax Journal / Revue fiscale canadienne 25-86. 
 
1997 Nick Pantaleo, "Disposing of US Businesses by Canadians: A Canadian Perspective," in Income Tax and GST Planning for the Purchase, Sale, and Canada-US Expansion of a Business, 1996 Corporate Management Tax Conference (Toronto: Canadian Tax Foundation, 1996), 20:1-56.
1996 Brian R. Carr and K.A. Siobhan Monaghan, "Today's Butterfly," in Report of Proceedings of the Forty-Sixth Tax Conference, 1994 Conference Report (Toronto: Canadian Tax Foundation, 1995), 4:1-68.
1995 John W. Durnford and Stephen J. Toope, "Spousal Support in Family Law and Alimony in the Law of Taxation" (1994) vol. 42, no. 1 Canadian Tax Journal / Revue fiscale canadienne 1-107.

Appui financier

L'appui du monde des affaires et de la communauté universitaire est essentiel au maintien de l'indépendance et de l'impartialité de la Fondation, à la poursuite d'un programme de recherche qui continuera à répondre aux changements du milieu fiscal, et au développement de nouvelles façons de communiquer l'information fiscale dans un monde de plus en plus technologique.

Les frais d'adhésion des membres, les frais d’adhésion à TaxFind, les frais d'inscription aux conférences et séminaires, la vente de publications et les contributions financières spéciales d’individus et d’entreprises contribuent tous au succès de la Fondation. Celle-ci ne reçoit aucun financement ou autre aide des gouvernements.

2016-08-26 04:24:02