Vern Krishna

Le professeur Krishna a rejoint la faculté de Common Law en 1981 et enseigne la fiscalité, le droit des affaires, les ompétences financières pour les avocats et le financement des entreprises. M. Krishna est diplômé (B.Com.) de l'Université de Manchester (Royaume-Uni) en économie et en affaires ; il est titulaire d'un M.B.A. et d'un LL.B. de l'Université de l'Alberta ; il a obtenu un LL.M. de l'Université Harvard et un diplôme en droit comparé de l'Université Cambridge au Royaume-Uni. Il est membre du Barreau de l'Ontario et est avocat-conseil chez KPK Law LLP.

Krishna est membre de l'Ordre du Canada (2004).  Il a été nommé conseil de la reine (1989) par le gouvernement du Canada, élu membre de la Société royale du Canada (1992) et membre de l'Ordre des comptables généraux accrédités du Canada (1989). Il a reçu un doctorat en droit du Barreau du Haut-Canada en 2004, la Médaille du 125e Canada (1993) et la médaille du jubilé de diamant de la Reine (2013), décernée par le gouverneur général du Canada.

Krishna a été actif dans ses deux professions - le droit et la comptabilité. Il a été élu conseiller du Barreau du Haut-Canada [aujourd'hui le Barreau de l'Ontario] en 1990 et en a été le chef élu [trésorier] de 2001 à 2003. Il a été élu président de la Certified General Accountants Association of Ontario en 1995.

M. Krishna est l'auteur de dix-sept textes sur la fiscalité, la fiscalité internationale et le droit des affaires (voir le sous-titre "Livres") et de nombreux articles et commentaires de cas. Ses écrits sont fréquemment cités par la Cour suprême du Canada (voir ci-dessous). Il a été commissaire à la Commission des valeurs mobilières de l'Ontario de 1995 - 1998, 2010 - 2013 et a été chercheur invité en fiscalité internationale à la Harvard Law School de 1998 à 1999.

Le Directory of Best Lawyers in Canada de Lexpert mentionne le professeur Krishna dans les domaines suivants :

Impôt sur le revenu, et Fiducies et successions.

Le professeur Krishna est mentionné dans le Who's Who Canada.

• Trésorier (président) du Barreau du Haut-Canada 2001 - 03
• Président de l'Association des comptables généraux accrédités (Ontario) 1995 - 96
• Membre du Comité consultatif des appels du ministre du Revenu 1997 - 99
• Directeur de la rédaction, Canadian Corporate Law Reporter, LexisNexis, Toronto.
• Rédacteur en chef, Canadian Current Tax, LexisNexis, Toronto.
• Rédacteur en chef, Canada's Tax Treaties, LexisNexis, Toronto.
• Rédacteur en chef, Ontario Law Reports, LexisNexis, Toronto
• Directeur du Conseil des comptables publics de l'Ontario 2005 - 2008

Honneurs professionnels

• Indo-Canadian Chamber of Commerce
  Professional Man of the Year     2002
• CGA Ontario Ivy Thomas Award    2005
   (for public and community service)
• CGA Canada John Leslie Award    2006
• Citations by Supreme Court of Canada

Citations de la Cour suprême du Canada https://www.canlii.org/fr/

http://scc.lexum.org/fr

[à partir d'avril 2024]

1.    Deans Knight Income Corp. v. Canada, 2023 CarswellNat 1620, 2023 SCC 16, 2023 CSC 16 (Supreme Court of Canada) (Taxpayer’s engaged in reorganization to deduct business losses by narrowly circumventing the text of subsection 111(5) of the Act, while defeating  the object, spirit, and purpose of the provision, which was to prevent corporations from being acquired by unrelated parties to deduct their unused losses against income from another business for benefit of new shareholders. Transactions were abusive such that GAAR applied to deny tax benefits despite compliance with s. 111(5) of Act. [Krishna, Vern. Fundamentals of Canadian Income Tax, vol. 1, Personal Tax, 2nd ed. Toronto: Thomson Reuters, 2019. Krishna, Vern. The Fundamentals of Income Tax Law. Toronto: Carswell, 2009.

2.    Canada Alta Energy Luxembourg S.A.R.L., [2021] SCC 49 (Case # 39113) (Burden of proof in proving “abusive tax avoidance” in GAAR assessment. GAAR cannot be used to fundamentally alter the criteria under which person is entitled to treaty benefits. In treaty interpretation must implement the true intention of the parties. Avoidance transaction did not defeat or frustrate the object, spirit, or purpose of the treaty provisions.)

3.    Canada v. Loblaw Financial Holdings Inc., 2021 SCC 5- Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012.; Halsbury’s Laws of Canada: Income Tax (International), 2019 Reissue, contributed by Vern Krishna. Toronto: LexisNexis, 2019.

4.    MacDonald v. Canada – 2020 SCC 6 – 2020-03-13 – Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. […] The taxpayer’s conduct is generally more revealing than “ex post facto declarations” of the taxpayer (Vern Krishna, Income Tax Law (2nd ed. 2012), at p. 161. 22.

5.    1068754 Alberta Ltd. v. Québec (Agence du revenu) – 2019 SCC 37 – 2019-06-27 – Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. L’Heureux, Nicole, et Marc Lacoursière. […] [7] Unlike other provinces, Quebec does not have an agreement with the federal government to collect either personal income or corporate taxes (V. Krishna, Income Tax Law (2nd ed. 2012), at p. 13).

6.    Jean Coutu Group (PJC) Inc. v. Canada (Attorney General) – 2016 SCC 55 – [2016] 2 SCR 670 – 2016-12-09 Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. V. Krishna, Income Tax Law (2nd ed. 2012), at pp. 473 and 475.

7.    SCR | RCS [2016] vol 2 – 2016-12-09 Toronto: Thomson/Carswell, 2004. – 496 Krishna, Vern. […] Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. Lluelles, Didier, et Benoît Moore. […] Krishna, Vern. Income Tax Law, 2nd ed., Toronto, Irwin Law, 2012. Lluelles, Didier, et Benoît Moore.

8.    SCR | RCS [2013] vol 3 – 2013-12-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto : Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006.

9.    Quebec (Agence du revenu) v. Services Environnementaux AES inc. – 2013 SCC 65 – [2013] 3 SCR 838 – 2013-11-28 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] with s. 86 of the Income Tax Act and the corresponding provisions of Quebec’s Taxation Act. At the time of the agreement of wills, the ACB was at the very least determinable by means of accepted accounting principles and practices (V. Krishna, The Fundamentals of Canadian Income Tax (9th ed. 2006), at pp. 1206 7).

10.    SCR | RCS [2013] vol 2 – 2013-07-26 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto : Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006.

11.    Daishowa Marubeni International Ltd. v. Canada – 2013 SCC 29 – [2013] 2 SCR 336 – 2013-05-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] on a yearly basis and add back to income the deducted amounts at the time of the sale to provide a more accurate picture of its profit from year to year, as I have explained above, the Income Tax Act does not permit that approach; see V. Krishna, The Fundamentals of Canadian Income Tax (9th ed. 2006), at pp. 171-72.

12.    Fundy Settlement v. Canada – 2012 SCC 14 – [2012] 1 SCR 520 – 2012-04-12 – Krishna, Vern. The Fundamentals of Income Tax Law. Toronto: Carswell, 2009. […] Professor V. Krishna in The Fundamentals of Income Tax Law (2009), noted, at p. 85, that the policy reason for this is to ensure that a person who enjoys the legal, political, and economic benefits of associating with Canada will pay their appropriate share for the costs of this association.

13.    Copthorne Holdings Ltd. v. Canada – 2011 SCC 63 – [2011] 3 SCR 721 – 2011-12-16 – Krishna, Vern. The Fundamentals of Income Tax Law. Toronto: Carswell, 2009. […] Professor Krishna refers to stated capital as “the amount of money that a shareholder ‘commits’ to the corporation” (p. 610). […] [78] Where the PUC of a corporation diverges from the stated capital it is “because of subsequent adjustments for tax purposes” (Krishna, at p. 621).

14.    SCR | RCS [2009] vol 1 – 2009-05-29 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto : Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006…

15.    Lipson v. Canada – 2009 SCC 1 – [2009] 1 SCR 3 – 2009-01-08 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] In Canada, the unit of taxation is the individual: “Each individual is a taxpayer in his or her own right” (Krishna, at p. 16; see also Thibaudeau v. Canada, [1995] 2 S.C.R. 627, at para. 93). […] It can only be relied upon by the Minister to address abusive tax avoidance when a relevant specific anti-avoidance rule in the Act does not apply (see also V. Krishna, The Fundamentals of Canadian Income Tax (9th ed. 2006), at p. 1018).

16.    Redeemer Foundation v. Minister of National Revenue – 2007-05-10 – The motion to strike the affidavit of Vern Krishna is dismissed and the application for leave to appeal from the judgment of the Federal Court of Appeal, Number A 551 05, 2006 FCA 325, dated October 10, 2006, is granted with costs to the applicant in any event of the cause. […] La requête en radiation de l’affidavit de Vern Krishna est rejetée et la demande d’autorisation d’appel de l’arrêt de la Cour d’appel fédérale, numéro A 551 05, 2006 CAF 325, daté du 10 octobre 2006, est accordée avec dépens en faveur de la demanderesse quelle que soit l’issue de l’appel.

17.    SCR | RCS [2006] vol 2 – 2006-12-21 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto : Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, PAGE vol. 1, 6th ed.

18.    Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada – 2006 SCC 46 – [2006] 2 SCR 447 – 2006-10-20 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] In the context of debts issued and repayable in Canadian dollars, each branch of s. 20(1) (f) has a clear application and together they encompass what are generally referred to as original issue discounts (see V. Krishna, The Fundamentals of Canadian Income Tax (8th ed. 2004), at pp. 353 and 722).

19.    SCR | RCS [2006] vol 1 – 2006-06-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto : Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004.

20.    Placer Dome Canada Ltd. v. Ontario (Minister of Finance) – 2006 SCC 20 – [2006] 1 SCR 715 – 2006-05-25 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] This is the same burden that applies under the Income Tax Act, s. 152(8) : see V. Krishna, The Fundamentals of Canadian Income Tax (8th ed. 2004), at p. 35; Johnston v. M.N.R., [1948] S.C.R. 486.

21.    SCR | RCS [2005] vol 1 – 2005-06-10 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Thomson/Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto : Thomson/Carswell, 2004. […] (2001), 20 C.J.Q. 7 Kernochan, John M. “Statutory Interpretation: An Outline of Method” (1976), 3 Krishna, Vern.

22.    Tsiaprailis v. Canada – 2005 SCC 8 – [2005] 1 SCR 113 – 2005-02-25 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Thomson/Carswell, 2004. […] As noted by Abella J., it was defined in London and Thames Haven Oil Wharves, Ltd. v. Attwooll, [1967] 2 All E.R. 124 (C.A.), and subsequently adopted in a number of Canadian cases: see V. Krishna, The Fundamentals of […] 51 The need to compartmentalize global payments into their constituent portions to determine which are taxable was explained by Professor V. Krishna in The Fundamentals of Canadian Income Tax (8th ed. 2004)

23.    Jarvis – 2002 SCC 73 – [2002] 3 SCR 757 – 2002-11-21 – Supreme Court Judgments Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] (See also in this regard: McKinlay Transport, supra, at pp. 636 and 648; V. Krishna, The Fundamentals of Canadian Income Tax (6th ed. 2000), at p. 22.) […] According to one expert, it is now the CCRA’s standard practice to use s. 487 of the Criminal Code rather than s. 231.3 of the ITA : see Krishna, supra, at p. 810.

24.    SCR | RCS [2002] vol 3 – 2002-11-21 – Krishna, Vern. The Fundamentals of Canadian Income Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. […] Transport, supra, at pp. 636 and 648; V. Krishna, (Voir aussi à ce sujet l’arrêt McKinlay Transport, The Fundamentals of Canadian Income Tax (6th ed. précité, p. 636 et 648; V. Krishna, The Fundamentals […] In this con-sion visant à inciter les contribuables à déclarer leurs nection, Krishna writes at p. 772, the “system is revenus » : Krishna, op. cit., p. 767.

25.    SCR | RCS [2002] vol 2 – 2002-06-21 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont. : Carswell, 2000. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 2000. Laddie, Hugh, et al.

26.    Stewart v. Canada – 2002 SCC 46 – [2002] 2 SCR 645 – 2002-05-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] 21 It well accepted that the Canadian tax system adopted the concept of “source” from the English taxation statutes, and that the Act has always referred to income from various “sources”: see V. Krishna, The Fundamentals of Canadian Income Tax (6th ed. 2000), at pp. 102-3. […] As well, business income is generally distinguished from property income on the basis that a business requires an additional level of taxpayer activity: see Krishna, supra, at p. 240.

27.    Ludco Enterprises Ltd. v. Canada – 2001 SCC 62 – [2001] 2 SCR 1082 – 2001-09-28 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] The common feature of all the definitions of income, whether derived from tax law, economic theory, or the dictionary, is that “income” is a measure of gain: see V. Krishna, The Fundamentals of Canadian Income Tax (6th ed. 2000), at pp. 97-100.

28.    SCR | RCS [2001] vol 2 – 2001-09-28 – Sherbrooke : Revue de droit de l’Université Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. […] Krishna, Vern. The Fundamentals of Canadian Income Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. […] à toutes les définitions de V. Krishna, The Fundamentals of Canadian revenu, qu’elles proviennent du droit fiscal, de la Income Tax (6th ed. 2000), at pp. 97-100. théorie économique ou du dictionnaire, est que le « revenu » est une mesure des gains réalisés par le contribuable : voir V. Krishna, The Fundamentals of Canadian…

29.    SCR | RCS [1999] vol 3 – 1999-12-16 – In Brian G. Hansen, Vern Krishna, and James A. Rendall, contributing eds., Canadian Taxation. […] In Brian G. Hansen, Vern Krishna, and James A. Rendall, contributing eds., Canadian Taxation. […] In Brian G. Hansen, Vern Krishna, and James A. Rendall, contributing eds., Canadian Taxation.

30.    65302 British Columbia Ltd. v. Canada – [1999] 3 SCR 804 – 1999-11-25 – In Brian G. Hansen, Vern Krishna, and James A. Rendall, contributing eds., Canadian Taxation. […] Krishna, Vern. “Public Policy Limitations on the Deductibility of Fines and Penalties: Judicial Inertia” (1978), 16 Osgoode Hall L.J. 19. […] As Professor Vern Krishna has noted, although concluding that certain fines and penalties should not be deductible, the dilution argument may be […]

31.    SCR | RCS [1998] vol 1 – 1998-09-17 – Authors Cited Doctrine citée Krishna, Vern. “Share Capital Structure of Closely Held Krishna, Vern. […] Krishna, Vern, and J. Anthony Van Duzer. “Corporate Krishna, Vem, and J. Anthony Van Duzer. […] Scarborough, Ont.: Nelson Canada, 1992 Krishna, Vern. “Share Capital Structure of Closely Held Private Corporations” (1996), 7 Can. Curr.

32.    Neuman v. M.N.R. – [1998] 1 SCR 770 – 1998-05-21 – Krishna, Vern. “Share Capital Structure of Closely Held Private Corporations” (1996), 7 Can. Curr. […] Krishna, Vern, and J. Anthony Van Duzer. “Corporate Share Capital Structures and Income Splitting: McClurg v. Canada” (1992-93), 21 Can. Bus. L.J. 335. […] Professor V. Krishna, in an article entitled “Share Capital Structure of Closely Held Private Corporations” (1996), 7 Can. Curr.

33.    Canderel Ltd. v. Canada – [1998] 1 SCR 147 – 1998-02-12 – This principle emphasizes that receipts and expenditures which produce the net income are to be properly “matched” in the same period: [V. Krishna, The Fundamentals of Canadian Income Tax (4th ed. 1993)], at p. 279.

34.    Bulletin of October 3, 1997 – 1997-10-03 – Vern Krishna, Q.C. Koskie-Minsky v. (26202) Her Majesty The Queen (F.C.A.)

35.    SCR | RCS [1997] vol 2 – 1997-09-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 5th ed. Scarborough: Carswell, 1995. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 5th ed. Scarborough: Carswell, 1995. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, La Forest, Anne Warner.

36.    Hickman Motors Ltd. v. Canada – [1997] 2 SCR 336 – 1997-06-26 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 5th ed. Scarborough: Carswell, 1995. […] Where a business does not have a profit, however, it must have a “reasonable expectation of profit”, to be determined by an application of the Moldowan test (see Krishna, supra, at p. 261). […] As Professor Vern Krishna notes in The Fundamentals of Canadian Income Tax (5th ed. 1995), income such as rents may be either property income or business income.

37.    SCR | RCS [1996] vol 1 – 1996-04-3 – Krishna, Vern. “Characterization of Wrongful Dismissal Krishna, Vern. […] Krishna, Vern. The Fundamentals of Canadian Income Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. […] In Brian G. Hansen, Vern Krishna, and James A. Rendall, contrib: Hansen, Vern Krishna, and James A. Rendall, contributing eds., Canadian Taxation.

38.    Schwartz v. Canada – [1996] 1 SCR 254 – 1996-02-22 – In Brian G. Hansen, Vern Krishna, and James A. Rendall, contributing eds., Canadian Taxation. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1992. […] In Brian G. Hansen, Vern Krishna, and James A. Rendall, contributing eds., Canadian Taxation.

39.    Tennant v. M.N.R. – [1996] 1 SCR 305 – 1996-02-22 – Krishna, Vern. “Interest Deductibility: More Form over Substance” (1993), 4 Can. Curr. […] XXII. As Professor Krishna comments in “Interest Deductibility: More Form over Substance” (1993), 4 Can. Curr. […] I note the comments of Professor Krishna, supra, at p. C18, in this regard: […]

40.    Friesen v. Canada – [1995] 3 SCR 103 – 1995-09-21 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] For the most part, the Act does not recognize “unrealized” or “paper” gains or losses: Krishna, supra, at pp. 278-79. […] This principle emphasizes that receipts and expenditures which produce the net income are to be properly “matched” in the same period: Krishna, supra, at p. 279.

41.    SCR | RCS [1994] vol 1 – 1994-04-28 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] L. Rev. 648 Krishna, Vern. The Fundamentals of Canadian Income Tax, Lachs, Manfred.

42.    Cunningham v. Wheeler; Cooper v. Miller; Shanks v. McNee – [1994] 1 SCR 359 – 1994-03-17 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] As a result of the injury, the plaintiff receives damages to replace the income, but the damages, unlike the income, are not taxable: Cirella v. The Queen, [1978] 2 F.C. 195 (T.D.); V. Krishna, The Fundamentals of Canadian Income Tax (4th ed. 1993), at pp. 315-16.

43.    SCR | RCS [1993] vol 4 – 1993-12-16 – Canada Supreme Court Reports – In Brian G. Hansen, Vern Krishna, and James A. Rendall, eds Essays on Canadian Taxation. […] Krishna, Vern. “Perspectives on Tax Policy”. In Brian G. Hansen, Vern Krishna, and James A. Rendall, eds., Essays on Canadian Taxation. […] Krishna, Vern. «Perspectives on Tax Policy». In Brian G. Hansen, Vern Krishna, and James A. Rendall, eds., b Essays on Canadian Taxation. Vern Krishna, Q.C. Borden Ladner Gervais v. (30664) Minister of National Revenue (F.C.)

44.    Symes v. Canada – [1993] 4 SCR 695 – 1993-12-16 – Supreme Court Judgments In Brian G. Hansen, Vern Krishna, and James A. Rendall, eds., Essays on Canadian Taxation. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1992. […] Krishna, Vern. “Perspectives on Tax Policy”. In Brian G. Hansen, Vern Krishna, and James A. Rendall, eds., Essays on Canadian Taxation.

45.    SCR | RCS [1984] vol 1 – 1984-06-21 – See: Vern Krishna, Step cependant d’avis que les arrêts récents de la Transactions: An Emerging Doctrine or an Exten-J Chambre des lords établissent une doctrine d’opé-sion of the Business Purpose Test? […] Voir Vern Krishna: Step Transactions: An Emerging Doctrine or an Extension of the Business Purpose Test?

46.    Stubart Investments Ltd. v. The Queen – [1984] 1 SCR 536 – 1984-06-07 – Other academic commentators, however, view the recent decisions of the House of Lords as establishing a step transaction doctrine which “places a severe limitation on the Westminster principle See: Vern Krishna, Step Transactions: An Emerging Doctrine or an Extension of the Business Purpose Test?

Livres publiés

• Canadian Taxation, Richard De Boo Limited, Toronto:
  •  1st ed.  1979
  • 2nd   1981
• The Taxation of Capital Gains, Butterworths, 1983.
• The Fundamentals of Canadian Income Tax, Carswell Legal Publishers, Toronto:
• Tax Avoidance: The General Anti Avoidance Rule, Carswell Legal Publishers, Toronto, 1989
• Canadian International Taxation, Carswell Legal Publishers, Toronto: 1995
• Canada’s Tax Treaties, Butterworths, 1996
• The Essentials of Income Tax Law, Irwin Law, 1997
• The Canada - US Tax Treaty, Lexis Nexis, Canada, 2005
• The Canada – UK Tax Treaty, Lexis Nexis, Canada, 2006
• The Canada – India Tax Treaty, Lexis Nexis, Canada, 2007
• Halsbury’s Laws of Canada (Personal Taxation), 2021
• Halsbury’s Laws of Canada (Corporate Taxation), 2022
• Halsbury’s Laws of Canada (International), 2023
• Financial Skills for Professionals (Irwin Law)

Livres et ouvrages

• Essays on Canadian Taxation, (Co-editor) Richard De Boo (1978).
• Canadian Taxation, (Co-editor) Richard De Boo Ltd. (1981).
• The Taxation of Capital Gains, 251 pps. (Butterworths, 1983).
• The Fundamentals of Canadian Income Tax, (Carswell Thomson Professional Publishers,
  Toronto), (5th Ed. 1995).
• Tax Avoidance: The General Anti-Avoidance Rule, 188 pps. (Carswell Legal Publishers,
  Toronto) 1990.
• Canadian International Taxation, Carswell Legal Publications, Toronto, 1995 (Looseleaf)
• Canada's Tax Treaties, Butterworths Canada, 1996 (Looseleaf)

• Utilisation de la propriété effective pour empêcher le chalandage fiscal
• Tableau des taux de retenue
• Modèle de convention fiscale de l'OCDE
• Comparaison des modèles de l'OCDE et des Nations Unies
• Mise à jour 2008 du modèle de l'OCDE
• Australie Convention avec les États-Unis
• Taux de retenue d'impôt dans les pays signataires de la convention
• Convention Australie Canada
• Mise à jour 2008 du modèle de l'OCDE

• "The International Income Taxation of Electronic Commerce", Association des comptables généraux accrédités du Canada, 1999
• "Allégements fiscaux sélectifs", (1998-99), 9 Can. Current Tax, No. 11, août 1999
• "Rocky Stock Markets", (1998-99), 9 Can. Current Tax, No. 10, juillet 1999
• "Les sociétés à responsabilité limitée", (1998-99), 9 Can. Current Tax, No. 9, juin 1999
• "Tax Rage", (1998-99), 9 Can. Current Tax, No. 8, mai 1999
• "Taxation des indemnités pour dommages corporels", (1998-99), 9 Can. Current Tax, No. 6, mars 1999
• "Bribery and Corruption" (1998-99), 9 Can. Current Tax, No. 6, mars 1999
• "La distinction entre les frais professionnels et les frais personnels", (1998-99), 9 Can. Current Tax, No. 3, décembre 1998
• " Exigences de déclaration des revenus étrangers ", (1997-98), 8 Can. Current Tax, no 12, septembre 1998
• "L'insaisissable déduction des intérêts", (1997-98), 8 Can. Current Tax, No. 9, juin 1998
• "L'imposition du commerce électronique", (1997-98, 8 Can. Current Tax, No. 6, mars 1998.
• "Offshore Trusts", (1997-98), 8 Can. Current Tax, No. 5, février 1998.
• "Purposive Interpretation as a Weapon Against Tax Avoidance", Canadian Current Tax, vol. 8, no 2, novembre 1997.
• "Avoiding Double Taxation" "Une Sarl Aux Etats-Unis", CGA Magazine, octobre 1994, p. 45.
• "Moving the Goal Posts on Interest Deductibility", CGA Magazine, avril 1994, p. 30.
• "Structures du capital-actions des sociétés et fractionnement du revenu : McClurg v. Canada", Revue canadienne du droit des affaires, vol. 21, no 3 (mars 1993).
• "Développements en droit de l'impôt sur le revenu :  The 1986-87 Term" (1988), 10 Supreme Court Law Review, p. 297 ;
• "Developments in the Law of Income Taxation :  The 1985-86 Term" (1987), 9 Supreme Court Law Review, p. 487 ;
• "Determining the `Fair Value' of Corporate Shares", Canadian Business Law Journal, Vol. 13, No. 2, p. 123 (1987) ;
• "Determining the Value of Company Shares", The Company Lawyer, Vol. 8, No. 2, p. 66 (1987) ;
• "A Law That Taxes Our Understanding", Canadian Lawyer, décembre 1986, p. 10 ;
• "The Settlement Privilege", Canadian Current Tax, volume 6, no 9, juin 1996.
• "Tax Rates and Bracket Creep", Canadian Current Tax, volume 6, no 6, mars 1996.
• "Concessions administratives sur les avantages non imposables", volume 6, no 6, mars 1996.
• "Corporate Taxation in the NAFTA Countries", CGA Magazine, février 1996 p.45
• "Resulting Trusts", Canadian Current Tax, volume 6, no 5, février 1996
• "The Taxation of Relocation Payments", Canadian Current Tax, volume 6, no 4, janvier 1996
• "Corporate Taxation in the NAFTA Countries" Trois parties dans CGA Magazine, décembre 1995 - février 1996
• The High Cost of Tax Financing", Canadian Current Tax, décembre 1995, volume 6, no 3.
• The Netherlands as an Offshore Centre", Canadian Current Tax, décembre 1995, volume 6, no 3.
• "First GAAR Case an Easy Win for Revenue" Canadian Current Tax, octobre 1995, volume 6, no 1
• "Jersey, le plus ancien paradis fiscal", Canadian Current Tax, septembre 1995, volume 5, no 12
• "Qu'est-ce qui constitue une entreprise ?" Canadian Current Tax, Canadian Current Tax, volume 5, no 9
• "The Long Arm of Section 160", CGA Magazine, mai 1995, p. 32
• "New Directions in Tax Interpretation", Canadian Current Tax, février 1995, Volume 5, No. 5
• "Les paiements de pension alimentaire pour enfants ne sont pas déductibles sans la garde", Canadian Current Tax, janvier 1995, volume 5, no 4.
• Spousal Cohabitation", Canadian Current Tax, décembre 1994, Volume 5, No. 3
• "L'imposition des particuliers dans les pays de l'ALENA", deux parties dans CGA Magazine, février-mars 1995.
• "Surrogatum Principle Applies to Employment Source Income", Canadian Current Tax, octobre 1994, Volume 5, No. 1
• "Avoiding Double Taxation" "Une Sarl Aux Etats-Unis", CGA Magazine, octobre 1994, p. 45
• "La Cour suprême rétablit l'équilibre dans l'interprétation des lois", Canadian Current Tax, Vol. 4, No. 21 (septembre 1994)
• Update on International Taxation", Canadian Current Tax, Vol. 4, No. 21 (Septembre 1994)
• "La Cour suprême des États-Unis confirme l'imposition unitaire", Canadian Current Tax, Vol. 4, No. 20 (août 1994)
• "La portée des prestations d'emploi", Canadian Current Tax, Vol. 4, No. 18 (juin 1994)
• Retiring Allowances", Canadian Current Tax, Vol. 4, No. 17 (mai 1994)
• Moving the Goal Posts on Interest Deductibility", CGA Magazine, avril 1994, p. 30.
• "Income Splitting Corporate Structures", Canadian Current Tax, Vol. 4, No. 15 (mars 1994)
• Does Supreme Court Expand Deductibility of Business Expenses in Symes ?", Canadian Current Tax, Vol. 4, No. 14 (février 1994)
• " Carrying On Business In The United States : Choix de la forme d'organisation", Canadian Current Tax, Vol. 4, No. 13 (janvier 1994)
• "Residence for United States Income Tax", Canadian Current Tax, Vol. 4, No. 12 (décembre 1993)
• "Pensions transfrontalières", Canadian Current Tax, Vol. 4, No. 10 (octobre 1993)
• "Options d'achat d'actions exercées après être devenu non-résident", Canadian Current Tax, Vol. 4, No. 9 (septembre 1993)
• "International Employment Income", Canadian Current Tax, Vol. 4, No. 8 (août 1993)
• Liability of Shareholders for Corporate Taxes", Canadian Current Tax, Vol. 4, No. 7 (juillet 1993)
• "La RGAE et la purification des sociétés pour l'exonération des gains en capital : Part I", Canadian Current Tax, Vol. 4, No. 6 (juin 1993)
• "Déductibilité des intérêts : More Form Over Substance", Canadian Current Tax, Vol. 4, No. 5 (mai 1993)
• "Structures du capital-actions des sociétés et fractionnement du revenu : McClurg c. Canada", Revue canadienne du droit des affaires, Vol. 21, No. 3 (mars 1993)
• House of Lords Permits Use of Parliamentary Materials in Statutory Construction", Canadian Current Tax, Vol. 4, No. 3, (mars 1993)
• "Utilisation de l'exonération des gains en capital pour les règlements matrimoniaux", Canadian Current Tax, Vol. 4, No. 2 (février 1993)
• "Convertir un salaire en frais de gestion", Canadian Current Tax, Vol. 4, No. 1 (janvier 1993)
• "Responsabilité personnelle des actionnaires pour les impôts non payés sur les sociétés", Impôt courant canadien. Vol. 3, no 22, p. C 81 (octobre 1991).
• "Structures du capital-actions des sociétés et fractionnement du revenu", Canadian Current Tax, vol. 3, no 20 (août 1991).
• "Stratégies de saupoudrage des dividendes", CGA Magazine, juillet 1991, vol. 25, no 7, p. 49.
• "Qui profite ? Taxation of Shareholder Benefits", CGA Magazine, janvier 1991, vol. 25, no 1, p. 45.
• "La Cour suprême du Canada frappe un grand coup pour les contribuables", Canadian Current Tax, vol. 3, no 12 (décembre 1990) p. J-55.
• "Comment les règles anti-évitement affectent-elles les régimes de retraite ?" Benefits Canada, novembre 1990, vol. 14, no 9, p. 13.
• "Shareholder Benefits", Canadian Current Tax, Vol. 3, No. 10 (octobre 1990) p. C-33.
• "Gardien de la loi : The GST General Anti-Avoidance Rule", CGA Magazine, septembre 1990, vol. 24, no 9, p. 61.
• "Tax Act Provides Incentives for Charitable Donations" Law Times, 18 juin 1990.
• "Step Transactions and the GAAR", CGA Magazine, juillet 1990, p. 34 (partie I) ; et août 1990, p. 25 (partie II).
• "Transferring Assets to Avoid Taxes Can Harm Innocent Third Parties", Law Times, 23 avril 1990.
• "Matrimonial Settlements Pose Taxing Problem", Law Times, 9 avril 1990.
• "To Love, Honor or Pay", CGA Magazine, avril 1990, p. 28.
• "Structuring Matrimonial Settlements", Canadian Current Tax, Vol. 3, No. 3 (mars 1990) p. J-19.
• "Deducting Those Exotic Convention Expenses", Law Times (4 février 1990).
• "Income Splitting Still Attractive Option for Taxpayers", Law Times (19-25 février 1990) p. 18.
• "The Power of Influence", CGA Magazine, février 1990, p. 48.
• "Spousal Payments", CGA Magazine, sept. 1989, vol. 23, no 9, p. 44.
• "Lump Sum Matrimonial Settlements May Be Tax Deductible", Canadian Current Tax,vol. 2, no 32, août 1989.
• "Look at Leasing"/Crédit-Bail, CGA Magazine, juillet 1989, p. 15.
• "Off-Shore Business Centres : The Barbados International Business Company", Canadian Current Tax, mai 1989, vol. 2, no 29.
• "Les paradis fiscaux : moutons noirs ou beautés endormies ?" Canadian Current Tax, Vol. 2, No. 27 (mars 1989).
• "La Cour fédérale assouplit les règles sur la déductibilité des amendes et des pénalités", Canadian Current Tax, Vol. 2, No. 20, p. J99 (1988).
• "RGAE : The Ultimate Tax Avoidance Weapon", Canadian Current Tax, Vol. 2, No. 16, p. C75 (1988).
• "Shareholder Agreements (Inter vivos)", CGA Magazine, novembre 1988, p. 21.
• " Developments in the Law of Income Taxation : The 1986-87 Term" (1988), 10 Supreme Court Law Review, p. 297.
• "Take a Break and Save Tax Dollars", Canadian Lawyer, novembre 1988, p. 39.
• "Hard Times for Middle Incomes ?", Canadian Lawyer, février 1988.
• "Buy-sell Shareholders' Agreements", CGA Magazine, mars 1988.
• "Canadian Income Taxation : A Brief History", CGA Magazine, mai 1988.
• "How to Make Your Interest Deductible Tax", Canadian Lawyer, mai 1988.
• "L'évolution du droit de l'impôt sur le revenu : The 1985-86 Term" (1987), 9 Supreme Court Law Review, p. 487.
• "Determining the 'Fair Value' of Corporate Shares", Canadian Business Law Journal, Vol. 13, No. 2, p. 123 (1987).
• "Extending Time to File Notice of Appeal", Canadian Current Tax, Vol. 2, No. 8 (1987).
• "Illegal Search & Seizure : What Do We Do With the Tainted Fruit", Canadian Current Tax, Vol. 2, No. 7 (1987).
• "Obtaining Extension of Time to File Notice of Objection : The Palm Tree Begins to Wither", Canadian Current Tax, Vol. 2, No. 4 (1987).
• "Importation des pertes d'une société non résidente", Canadian Current Tax, Vol. 2, No. 4.
• Considérations relatives à l'impôt sur le revenu exclues de la comptabilisation des bénéfices", Impôt canadien courant, vol. 2, no 4 (1987).
• Tax, Vol. 2, No. 2 (1987).
• The Meaning of 'Minus' in Tax Law", Canadian Current Tax, Vol. 2, No. 2 (1987).
• "Determining the Value of Company Shares", The Company Lawyer, Vol. 8, No. 2, p. 66 (1987).
• "Stock Option Plans", Canadian Current Tax, Vol. 1, No. 36 (1986).
• "Taxation of Employee Benefits", Canadian Current Tax, Vol. 1, No. 35 (1986).
• "A Law That Taxes Our Understanding", Canadian Lawyer, décembre 1986, p. 10.
• "Windfall Gains and Inducement Payments", Canadian Current Tax, Vol. 1, No. 33 (1986).
• "Vente de franchises : Recettes au titre d'immobilisations admissibles ou de revenus d'entreprise", Canadian Current Tax, Vol. 1, No. 32 (1986).
• "Signification de "allocation"", Impôt canadien courant, Vol. 1, No. 30 (1986).
• "Paiements indirects et transferts de revenus", Impôt canadien courant, Vol. 1, No. 28 (1986).
• "The Demise of the Strict Interpretation Rule", Canadian Current Tax, Vol. 1, No. 28 (1986).
• "Dons de charité : What is a 'Charitable Purpose' ?", Canadian Current Tax, Vol. 1, No. 32 (1986).
• "Déductibilité des frais juridiques et comptables dans la défense des accusations d'évasion fiscale", Canadian Current Tax, Vol. 1, No. 26 (1986).
• "Dons de charité : What Constitutes a 'Gift' ?", Canadian Current Tax, Vol. 1, No. 3 (1985).
• "Avis d'opposition : Extension of Time for Ignorance of the Law", Canadian Current Tax, Vol. 1, No. 23 (1985).
• "Common Law Piercing of the Corporate Veil To Individual Shareholders", Canadian Current Tax, Vol. 1, No. 22 (1985).
• "Minimum Tax : Is the Light Worth the Candle ?", Ontario Lawyers Weekly (1985) 5 Ont. Lawyers Wkly, no 9, 6.
• "Payments In Kind and Barter", Canadian Current Tax, Vol. 1, No. 20 (1985).
• "Farm Losses - Chief Source of Income", Canadian Current Tax, Vol. 1, No. 19 (1985).
• Re Campeau Family Trust : Two Wrongs Make a Right", Estates and Trusts Quarterly, Vol. 7 (1985), p. 65.
• "The Taxation of Damages", Canadian Current Tax, Vol. 1, Nos. 18 et 19 (1985).
• "Corporate Share Structures and Estate Planning", Estate and Trusts Quarterly, Vol. 6 (1982-84), p. 168.
• "The Demise of the Business Purpose Test", Canadian Current Tax, Vol. 1, No. 9 (septembre 1984).
• Characterization of 'Income from Business and 'Income from Property'", Canadian Current Tax, Vol. 1, No. 8 (août 1984).
• Liability of Directors for Corporate Taxes", Canadian Current Tax, Vol. 1, No. 6 (juin 1984).
• Is There a Choice of Methods in Accounting for Interest Expenses", Canadian Current Tax, Vol. 1, No. 5 (mai 1984).
• "Step Transactions : An Emerging Doctrine or an Extension of the Business Purpose Test", Canadian Current Tax, Vol. 1, No. 4 (avril 1984).
• Commentaire sur l'affaire Bronfman Trust v. The Queen, Estates and Trusts Quarterly, Vol. 6, 1982-84, p. 247.
• "Employee Benefits", Canadian Current Tax, Vol. 1, No. 2 (février 1984).
• "Transferts testamentaires de biens en capital entre conjoints : When Does Property 'Vest Indefeasibly' ?", Canadian Current Tax, Vol. 1, No. 1 (janvier 1984).
• "Illegally Obtained Evidence and the Canadian Charter of Rights and Freedoms", Canadian Current Tax, octobre 1983, numéros 41 et 42.
• "Personal services business income : the 'incorporated' employee / Revenus tires d'une entreprise de services personnels : L'employe 'constitue en societe', CGA Magazine, vol. 17, no 10, octobre 1983.
• " Alimony Payments : Payable on a Periodic Basis ", Canadian Current Tax, octobre 1983, numéros 39 et 40.
• "Search and Seizure", Canadian Current Tax, septembre 1983, numéros 35 et 36.
• "Corporate Share Structures and Estate Planning", Estates and Trusts Quarterly, Vol. 6, 1982-84, p. 168.
• "Interest expenses/Frais d'interet", CGA Magazine, vol. 17, no 7, juillet 1983.
• "Deductibility of Interest Expense", Canadian Current Tax (Butterworths) juillet 1983.
• "Taxing farm property/L'imposition de biens agricoles", CGA Magazine, vol. 17, no 6, juin 1983.
• "Testamentary Transfers of Capital Property Between Spouses"/Les transferts de biens a un conjoint : Les regles d'attribution, CGA Magazine, Vol. 17, No. 4, avril 1983.
• -"Les transferts de biens entre conjoints : The Attribution Rules"/des transferts de biens a un conjoint : Transferts par testament, CGA Magazine, vol. 17, no 3, mars 1983.
• "Inter-Vivos Transfers of Capital Property Between Spouses"/des transferts de biens a un conjoint : transferts entre vifs, CGA Magazine, Vol. 17, No. 2, février 1983.
• "Recent Changes in the Taxation of Employees", Canadian Current Tax (Butterworths, janvier 1983).
• "Income from Office and Employment", Materials on Canadian Income Tax, 5e édition, Richard De Boo Ltd, (1983).
• "The Determination of Capital Gains", Canadian Current Tax (Butterworths, décembre 1982).
• "Transfert entre vifs de biens agricoles par un agriculteur à son enfant", Canadian Current Tax (Butterworths, décembre 1982).
• "Transfert d'actions du capital-actions d'une petite société commerciale", Canadian Current Tax (Butterworths, décembre 1982).
• "Charities and Political Activities", Canadian Taxation, Vol. 3, No. 3 (automne 1981).
• "Un cadre pour la formulation de la politique de l'impôt sur le revenu", Fiscalité canadienne, Richard De Boo Ltd. (1981).
• "La mesure du revenu : General Principles", Canadian Taxation, Richard De Boo Ltd. (1981).
• "Universalité et sélectivité des programmes de transfert fiscal", Fiscalité canadienne, Vol. 2, No. 3 (automne 1980).
• "Taxation of Private Corporations and Their Shareholders", Canadian Income Tax (Butterworths, 1980).
• "Taxation des sociétés et de leurs actionnaires", Canadian Income Tax (Butterworths, 1980).
• "Capital Gains", Canadian Income Tax (Butterworths, 1979).
• "Taxation des sociétés publiques et de leurs actionnaires", Canadian Income Tax (Butterworths, 1979).
• "Intra-Family Property Transfers : Income Tax and Estate Planning Aspects", Tax Planning and Management, Canadian Income Tax (Butterworths, 1979).
• Annotation de cas sur Cirella v. The Queen, Vol. 4 C.C.L.T., p. 66 (mai 1978).
• "Tax Factors in Personal Injury and Fatal Accident Cases : A Plea for Reform", Osgoode Hall Law Journal, Vol. 16, No. 3, p. 723 (novembre 1978).
• "Public Policy Limitations on the Deductibility of Fines and Penalties : Judicial Inertia", Osgoode Hall Law Journal, Vol. 16, No. 1, p. 19 (juin 1978).
• "Tax Planning for Dispositions of Depreciable Property at Death", Alberta Law Review, Vol. xv, No. 2, p. 313 (1977).
• "Characterization of Wrongful Dismissal Awards for Income Tax", McGill Law Journal, Vol. 23, No. 1, p. 43 (1977).
• Case Comment on Mastronardi v. The Queen, 76 D.T.C. 6306, Estates and Trusts Quarterly, Vol. 3, No. 4 (mars 1977).
• "Spousal Trusts", Nova Scotia Law News, vol. 3, no 4, p. 5 (février 1977).
• "Intra-Family Property Transfers", Nova Scotia Law News, Vol. 3, No. 2, p. 2 (oct. 1976).
• "Taxation of Personal Injury Awards : A Wiry Methuselah", Dalhousie Law Journal, Vol. 3, No. 2, p. 385 (Oct. 1976).
• "Tax Consequences of Compensation Policies", Alberta Law Review, Vol. xiii, No. 2, p. 111 (1975).
• "Corporate Distributions to Stockholders", Alberta Law Review, Vol. xii, No. 3, p. 301 (1974).
• An Analysis of General Movements in Stock Prices", Journal of Business Administration, Vol. 4, No. 1, p. 35 (U.B.C., automne 1972).