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Working Papers

"Price Discrimination in Income Taxation" (January 2012). (download paper)


Canadian Income Tax Law, 3rd edition (LexisNexis Butterworths, 2009), with David Duff, Kim Brooks, and Lisa Philipps. (publisher's site)

Articles, Book Chapters, and Reviews

"The Taxation of Poker and other Gambling Winnings in Canada" (2011) 59(4) Canadian Tax Journal 731-763. (download paper)

"Tax Aspects of Canadian Fiscal Federalism" in Claudio Sacchetto and Gianluigi Bizioli, eds., Tax Aspects of Fiscal Federalism: A Comparative Analysis (IBFD, forthcoming 2011), with Richard M. Bird. (download paper)

"The VAT Treatment of Real and Immovable Property in Canada" in Robert van Brederode, ed., Immovable Property under VAT: A Comparative Global Analysis (Kluwer Law International, 2011), with Pierre-Pascal Gendron. (download paper)

"Review of Donald R. Songer, 'The Transformation of the Supreme Court of Canada: An Empirical Examination'" (2011) 61(1) University of Toronto Law Journal 173-178. (download paper)

"Interventions at the Supreme Court of Canada: Accuracy, Affiliation, and Acceptance" (2010) 48(3) Osgoode Hall Law Journal, with Andrew Green. (download paper)

"Trebilcock on Tax Avoidance"(2010) 60(2) University of Toronto Law Journal 623-642. (download paper)

"Charter Decisions in the McLachlin Era: Collegiality and Ideology at the Supreme Court of Canada" (2009) 47 Supreme Court Law Review 475-511, with Andrew Green. (download paper)

"Assessing Tax-Free Savings Accounts: Promises and Pressures" (2009) 57(3) Canadian Tax Journal 504-532. (download paper)

"Mutual Misunderstanding in Contract" (2009) 46(4) American Business Law Journal 531-572. (download paper)

"Policy Preference Change and Appointments to the Supreme Court of Canada" (2009) 47(1) Osgoode Hall Law Journal 1-46, with Andrew Green. (download paper) and (story in Lawyer's Weekly)

"Should They All Just Get Along? Judicial Ideology, Collegiality, and Appointments to the Supreme Court of Canada" (2008) 58 University of New Brunswick Law Journal 73-91, with Andrew Green. (download paper)

"The Legacy of UK Tax Concepts in Canadian Income Tax Law" [2008] British Tax Review 228-252, with David Duff. (download paper)

"Kingstreet Investments: Taking a Pass on the Defence of Passing On" (2008) 46(1) Canadian Business Law Journal 36-49. (download paper)

"National Report Canada" in Michael Lang et al., eds., Tax Compliance Costs for Companies in an Enlarged European Community (Linde Verlag/Kluwer Law International, 2008) at 133-156, with Alan Macnaughton. (download paper)

"Bet on It: The Taxation of Online Gambling" in David W. Chodikoff and James L. Horvath, eds., The Taxation and Valuation of Technology (Irwin Law, 2008) at 115-138, with Alex Igelman. (download paper)

"Remedies and Alternative Contracts" (2007) 44(4) American Business Law Journal 639-671, with Jim Dinning. (download paper)

"Rethinking the Approval of Class Counsel's Fees in Ontario Class Actions" (2007) 4(1) Canadian Class Action Review 15-46. (download paper)

"Tax Policy, Capital Structure, and Income Trusts" (2007) 45(1) Canadian Business Law Journal 1-19, with Edward Iacobucci. (download paper)

"Retroactivity and the General Anti-Avoidance Rule" in D. Duff and H. Erlichman, eds., Tax Avoidance in Canada after Canada Trustco and Mathew (Irwin Law, 2007) at 197-219. (download paper)

"The Reasonable Justice: An Empirical Analysis of Frank Iacobucci's Career on the Supreme Court of Canada" (2007) 57(2) University of Toronto Law Journal 195-226, with Andrew Green. (download paper)

"The Taxation of Strike Pay" (2006) 54(2) Canadian Tax Journal 426-449, with Matt Sudak. (download paper)

"Symposium on Tax Avoidance After Canada Trustco and Mathew: Summary of Proceedings" (2006) 53(4) Canadian Tax Journal 1010-1037, with David Duff and Sanjana Bhatia. (download paper)

"An Income-Contingent Financing Program for Ontario" in Frank Iacobucci and Carolyn Tuohy, eds., Taking Public Universities Seriously (University of Toronto Press, 2005) at 554-596, with David Duff. (download paper)

"Divided Entitlements and Intermediate Default Rules" (2004) 9(2) Stanford Journal of Law, Business & Finance 135-175.

"Executive Compensation and Tax Policy: Lessons for Canada from the Experience of the United States in the 1990s" (2003) 61:1 University of Toronto Faculty of Law Review 39-77. (download paper)

"State Regulatory Competition and the Threat to Corporate Governance" in Thomas J. Courchene and Donald J. Savoie, eds., Art of the State: Governance in a World Without Frontiers (McGill-Queen's University Press, 2003) at 165-202, with Ron Daniels. (download paper)