Alan Macnaughton

Professor Emeritus; Taxation (1985-2019)
Alan Macnaughton


Brief biography

Most of my work is on tax policy, especially personal income tax issues such as kiddie tax, the taxation of non-resident athletes and tax relief for medical expenses. I have used analytical modelling, surveys, and simulation of taxpayer behaviour using databases of personal tax returns.

I have been at the University of Waterloo since 1985. I also spent 5 years at the Department of Finance in Ottawa, including one year as Director of Personal Income Tax. This group prepared proposals for changes in personal income tax rules to be included in the annual federal budget.

Education and certifications

  • Bachelor of Arts (Wilfrid Laurier University)
  • PhD (University of British Columbia (UBC))

Selected publications

Courses taught

Tax Policy, a course in the Master of Accounting program.

Introduction to tax law and preparation of corporate and personal tax returns, which is a segment of a second year course (AFM 202) entitled Introduction to Professional Practice.


Canadian Tax Foundation, Lifetime Contribution Award, 2017

Queen Elizabeth II Diamond Jubilee Medal, 2012. Presented by the Canadian Tax Foundation "for his role as Editor of the Canadian Tax Journal and as a distinguished author of many articles and papers on Canadian tax policy." I was the only business or accounting professor to receive this award from the Foundation.

Recognized as the accounting professor contributing the largest number of refereed articles to the Canadian Tax Journal in the last 50 years, 2002

Editorial boards

Advances in Taxation, 2014 - present

Journal of the American Taxation Association, 2013 - 2016

Canadian Tax Journal, 1999 - 2004, 2011 - 2016

Editor/associate editor etc.

Editor, Canadian Tax Journal, 2004 - 2011, 2016 - present

Professional service

Editor, Canadian Tax Focus, 2011 to present. This is a 10-15 page newsletter published quarterly by the Canadian Tax Foundation. Articles are written by tax accountants and lawyers in their first 10 years of practice.

Co-editor, Current Tax Reading section of the Canadian Tax Journal (and author of about 15 pages of reviews per year)

Member, Awards Committee, Canadian Tax Foundation


Course instructor, LLM (Master of Laws) program, Osgoode Hall University, 2004 to 2011.

Canada Revenue Agency, re taxation of small business.

Centre for European Economic Research (ZEW), re the Canadian pension and RRSP system.

Ontario Ministry of Finance - tax administration.