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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 dhevronnés est convoqué dans le but d'arrêter le choix final.
Lauréats
| 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
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| 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.
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| 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
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| 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
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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. |
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