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Michael H. Lubetsky

McMillan LLP

Brookfield Place

181 Bay Street, Suite 4400

Toronto, Ontario M5J 2T3

Canada

http://mcmillan.ca/people/michael-lubetsky/

SCHOLARLY PAPERS

3

DOWNLOADS

242

TOTAL CITATIONS

0

Scholarly Papers (3)

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1.

Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 499-531
Number of pages: 34 Posted: 21 Oct 2019
Michael H. Lubetsky
McMillan LLP
Downloads 102 (679,608)

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Losses, carryover, objections, assessments, disputes, Tax Court of Canada

2.

Interest Relief on Income Tax Debts: Canada Versus the United States

Canadian Tax Journal/Revue fiscale canadienne, Vol. 68, No. 4, 2020, pp. 931-986
Number of pages: 56 Posted: 10 Feb 2021
Michael H. Lubetsky
McMillan LLP
Downloads 95 (715,072)

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Interest, fairness, relief, United States, comparative analysis, tax administration

3.

Unproven Allegations of Dishonesty, Wilful Blindness, or Gross Negligence: The Case for Cost Consequences in the Tax Court of Canada

Canadian Tax Journal/Revue fiscale canadienne, Vol. 73, No. 3, 2025, pp. 467–503
Number of pages: 38 Posted: 14 Jan 2026
Michael H. Lubetsky
McMillan LLP
Downloads 45 (1,133,231)

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CIVIL PENALTIES, GROSS NEGLIGENCE, COSTS, TAX COURT OF CANADA, TAX LITIGATION, STATISTICS