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54 Can. Tax J. i (2006-2007)

handle is hein.journals/cdntj54 and id is 1 raw text is: 





DOUGLAS j. SHERBANIUK, QC

              1929-2006


T   he death of Douglas J. Sherbaniuk, QC, on April 8, 2006, represents a great loss to the
   Canadian  tax community in general and to the Canadian Tax Foundation in particular.
Doug  Sherbaniuk was born in Vegreville, Alberta, on April i, 1929. He earned an under-
graduate degree in modern languages in 1950 and a law degree in 1953 from the Univer-
sity of Alberta; in 1961 he earned an LLM from Columbia University. In 1965 he joined the
Faculty of Law at the University of Toronto, where he taught courses on taxation for more
than 30 years. He was a research officer and a member of the senior staff of the Royal
Commission  on Taxation (the Carter commission) from 1963 to 1964. During his career he
also served on a number  of committees and task forces, including the Ontario Select
Committee  on Company  Law, the federal Task Force on the Structure of Canadian Indus-
try, and the federal Task Force on the Canada Corporations Act.
   Doug  became the Director of the Canadian Tax Foundation in 1967, and he served in
that position until his retirement in 1994; in 1995, he was enticed back to serve for a
further year as Interim Director. He was the author of two studies for the Carter commis-
sion,' and he wrote many articles and papers for the Foundation's publications.2 Each of
his papers and presentations was meticulously crafted, each word chosen deliberately


  1 Douglas J. Sherbaniuk, Specific Types of Personal Income, Studies of the Royal Commission on
  Taxation no. 16 (Ottawa: Queen's Printer, 1967) and Douglas J. Sherbaniuk, The Concept of
  Income-The  Receipts Side, Studies of the Royal Commission on Taxation no. 20 (Ottawa:
  Queen's Printer, 1967).
  2 Douglas J. Sherbaniuk, Liability for Tax- Residence, Domicile or Citizenship? in Report of
  Proceedings of the Seventeenth Tax Conference, 1963 Conference Report (Toronto: Canadian


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