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70 Can. Tax J. [i] (2022)

handle is hein.journals/cdntj70 and id is 1 raw text is: 2022   VOLUME 70, NO I

CANADIAN TAX JOURNAL
REVUE FISCALE CANADIENNE

PEER-REVIEWED ARTICLES
Des gn ng a- Eciab e cocer Caron A,.stment Mecan sm
POLICY FORUM
E tos' -cdc. on Cross Bcer ssues n CaronP a cng
Border Caron Acsmes-     or   ract cCa Ca e-ges
Trace Pohay Pa - f-r Marg -a C mate Ga -? T-e Comsex Case
for Borcer Carbo Acjstments - Canada
Ca-on, Taxes anc = sca ece-a sm n Canaca  A New Wr nk e
o an O  Problem
C   -oss Border a-c Muu scct oa ssues - Cabo- Taxa:on
Caron Pc ng ad t-e ncome Tax

Ian Dzai

anes oleyAlan M lcga
ee M a a  al Sandier

Tracy Snaddan
/Allaan Chnstians

AWARDS
DCog as). Sheran u< D s: ngu s-ed W -ng Award /
xdexce ence en rcacton Do-g asj. Sherbani<
Caned an Tax FonCati   Regona Stdent Paper Awarcs /
rx rdg onaux du  e e  a-: ce par u  :-.u ant de a Fonat on canac ene de 'sca :s
Best N   1ewsetter Ar: c e by a Young Pact toer Awarc
x po   e me e    ar cede bu et n par u jeue S sca ste
Caned an Tax ocat       -   e Con- b-:on Awar C
xce a Fondaton canaiene de 'sca :e po    ue con- buto   excetone e
(Continued on inside front cover)

®CANADIAN
F TAX FOUNDATION
FONDATIO C   DIENNE
DE Fs CTE

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