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Published papers by students and alumni

David Bunn, Master of Taxation (MTax) class of 2006

“Foreign Affiliates: The New Hybrid Surplus Regime,” Canadian Tax Focus, vol. 1, no. 3, November 2011, p. 3.

“New FA Proposals Released” with Albert Baker, Canadian Tax Highlights, vol. 19, no. 9, September 2011, pp. 2-4.

“News Analysis: Canada Considers New Rules on Repatriation” with Sandra Slaats, Tax Notes International, vol. 63, no. 9, August 29, 2011, p. 641.

“The Same Country Requirement in Clause 95(2)(a)(ii)(D)” with Shawn Porter, International Tax Planning, vol. XVI, no. 2, 2010, pp. 1105-1111.

“Loan Guarantees: Whether Deductibility Entails (or Should Entail) Taxability – Canada” with Jay Niederhoffer, Tax Management International Forum, vol. 31, no. 3, September 2010, pp. 11-16.

“Excluded Property and Foreign Rollovers: Interpretive Issues in the Partnership Context” with Shawn Porter, International Tax Planning, vol. XV, no. 3, 2010, pp. 1060-1065.

“The Viability of Treaty Shopping with Respect to Host Country – Canada” with Jay Niederhoffer, Tax Management International Forum, vol. 29, no. 9, September 2008, pp. 13-18.

Ling Chu, MTax class of 1999

"Curtailing Income Tax Relief for Cosmetic Medical Expenses (PDF)" with Alan Macnaughton and Nicole Verlinden, Canadian Tax Journal, Toronto: 2010, Volume 58, Iss 3; pg 529

Ling Chu, MTax class of 1999

"Why Firms Lease Short-Lived Assets: A Tax-Based Explanation (PDF)" with Robert Mathieu and Ping Zhang, Canadian Tax Journal, Toronto: 2008, Volume 56, Iss 3; pg 639

Deborah Kraft, Director, MTax Program

The Five Year Review (PDF)” with James Kraft, CA Magazine, June/July 2010 edition

"The Application of Section 84.1 - Tips and Traps", with James Kraft, Canadian Tax Journal, Vol. 60, No. 2, 2012, pp. 449-70.

James Kraft, MTax class of 2002

The Five Year Review (PDF)” with Deborah Kraft, CA Magazine, June/July 2010 edition

The Application of Section 84.1 - Tips and Traps", with Deborah Kraft, Canadian Tax Journal, Vol. 60, No. 2 2012, pp. 449-70.

Ling Chu, MTax class of 1999

"The Deferral Value of Estate Freeze (PDF)" with Glenn Feltham and Robert Mathieu. Canadian Tax Journal. Toronto: 2001. Vol. 49, Iss 2; pg 345

Aaron Chai, MTax class of 2005:

"Minister’s argument buys the farm — Taxpayer not bound by restricted farm loss rules and reaps all the benefits", Tax Topics. Toronto: Oct 26 2006. No. 1801; pp. 7-8.

Doug Christie, MTax class of 1999:

"International Tax Planning; The Fickle Finger of Fat: An Analysis of Foreign Accrual Tax (PDF)" with Michael G. Bronstetter. Canadian Tax Journal. Toronto: 2003. Vol. 51, Iss. 3; pg. 1317. (abstract only)

George Craven, MTax class of 2001:

"No Fairness for Corporations", Tax Topics. Toronto: Oct 26 2006. No. 1801; pp. 5-7.

Manu Kakkar, MTax class of 2001

Winner, CTF Student Paper Award

"Restrictive Covanents" CGA Magazine. Vancouver: Sept-Oct 2005. Vol. 39, No. 4; pg. 36.

"Personal Tax Planning; Reorganizing a Family Holding Company: Windups and Butterflies (PDF)" Canadian Tax Journal. Toronto: 2003. Vol. 51, Iss. 1; pg. 569. (abstract only)

"Navigating the bump rules," with Greg C. Boehmer. CA Magazine. Toronto: Dec 2002. Vol. 135, Iss. 10; pg. 35.

"A Critique of Canada's Divisive Reorganization Rules: Should Breaking Up Be So Hard To Do? (PDF)" Canadian Tax Journal. Toronto: 2001. Vol. 49, Iss. 4; pg. 1102.

Frank Lochan, MTax class of 2002

Winner, CTF Student Paper Award

"Should Inflation Be a Factor in Computing Taxable Capital Gains in Canada? (PDF)" Canadian Tax Journal. Toronto: 2002. Vol. 50, Iss. 5; pg. 1933.

Martin Przysuski

"Limiting Pension Fund Investment in Canadian Business Income Trusts (PDF)". Tax Notes International. December 12, 2005. Special Reports; pg. 999.

"A Comprehensive Look at the Berry Ratio in Transfer Pricing (PDF)" (with Srini Lalapet). Tax Notes International. November 21, 2005. Vol. 40, No. 8; pg. 759.

"Canadian Income Trusts — Has the Cash Engine Been Derailed? (PDF) - Reports In Brief. November 14, 2005.

"Tax Leakage From Pension Fund Investment in Canadian Income Trusts (PDF)" Tax Notes International. Oct 31, 2005. Vol. 40, No. 5; pg. 467.

Maureen Tabuchi, MTax class of 2001:

"Personal Tax Planning; Share Capital Reorganizations for Private Corporations (PDF)" Canadian Tax Journal. Toronto: 2003. Vol. 51, Iss. 3; pg. 1340. (abstract only)

Kathleen Young, MTax class of 2003

Winner, CTF Student Paper Award:

"Mutual Fund and Segregated Fund Flowthrough Tax Rules: Resolving the Inconsistencies (PDF)" Canadian Tax Journal. Toronto: 2004. Vol. 52, Iss. 3; pg. 884.