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69 Can. Tax J. [i] (2021)

handle is hein.journals/cdntj69 and id is 1 raw text is: 2021 VOLUME 69, NO I PEER-REVIEWED ARTICLES Tne Perm ss bilty of Surplus Sirnpp ng: A Bref H story and Recent Deve opmenrs Vertca Snarng an Horzontra D st ton of Feera- Provnca Transfers in Canada, 1983-20 8 POLICY FORUM Ed tors' ntroouctxon Tne Canada Rene Agenc Eytan Dishy ad Chris Aderson Dee pak 5ethia Frances Woolley, Alan Macnaugh ton, and Daniel 5andler Snou o tne Canaca Revernue Agency Also Be a Soc a Be nefts ge ncy? Jennifer Robson and 5aul 5chwartz Re Env sag ng the Canada Revernue Agency From Tax Collectorto Beneft De ver Agent mpro ng t Canca Reve Agoca Be neft Aactoners Pe rspectve AWARDS Douglas1. Sneroan Uk D st ng. sne Wrt ngAwar Prx ceellence en react on Douglas Sneroaanuk Gia Peit bnsa M. Tedds a i Gen Hugh Neilson Canad an Tax Foundat on Regonal Student-Paper Awards / Prx regionauxdu meeurartce par un etud ant de a Fondaton canad enne de fsca te Best News etter Artce y a Yong PracitonerAward / Prx pour le me leur artice de bullet n par un jeune fiscaliste Canac an Tax Foundat on L fet me Contribut on Award / Prxde a Fondaton canadenne defscate pourune contnbuton except onnel e (Continued on inside front cover)

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