Canadian Tax Journal

Aims & Scope

The Canadian Tax Journal, first published in 1953, is the flagship research publication of the Canadian Tax Foundation.

Published quarterly, it is relied on by policy analysts, accountants, lawyers, economists, business persons, and politicians as a multidisciplinary resource for the analysis, application, and interpretation of tax law, economics, and public finance in Canada.

The main articles are peer reviewed by members of an editorial board made up of tax practitioners and university faculty members.

Regular features of the journal include Current Cases, Personal Tax Planning, International Tax Planning, Selected US Tax Developments, Corporate Tax Planning, and Current Tax Reading.

The journal’s Policy Forum section comprises both submitted and commissioned articles that provide expert analysis of, and a range of perspectives on, current debates about tax and fiscal policy.

Metrics & Ranking

Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar

Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, Economics, Econometrics and Finance and Social Sciences, designed to support cutting-edge academic discovery.

Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• The Future of Work: The Gig Economy and Pressures on the Tax System

  Citation: 8

  Authors: Celeste M.

• Tax Literacy: A Canadian Perspective

  Citation: 7

  Authors: Anthony, Antoine, Luc, Jean-Herman

• Value Creation: A Constant Principle in a Changing World of International Taxation

  Citation: 6

  Authors: Jinyan, Nathan Jin, Huaning Christina

• Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda

  Citation: 5

  Authors: Roy, Jorge

• Did the Adoption of IFRS Affect Corporate Tax Avoidance?

  Citation: 5

  Authors: Oliver Nnamdi, Akinloye, Hussein

• The Digital Services Tax on the Verge of Implementation

  Citation: 5

  Authors: Wei

• Finances of the Nation: Is There Tax Convergence Among OECD Countries?

  Citation: 4

  Authors: Luc, Michael

• Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19

  Citation: 4

  Authors: Trevor

• A New Global Tax Deal for the Digital Age

  Citation: 4

  Authors: Allison, Tarcisio Diniz

• Policy Forum: Technology and the Evolving Workforce

  Citation: 3

  Authors: Susie, Alice