Benjamin Alarie

University of Toronto - Faculty of Law

Osler Chair in Business Law

Jackman Law Building

78 Queen's Park

Toronto, Ontario M5S 2C5

Canada

http://www.benjaminalarie.com

Vector Institute for Artificial Intelligence

Faculty Affiliate

  • University of Toronto - Faculty of Law

    • Email
    • Tel: 416-946-8205
    • Fax: 416-978-7899

  • Vector Institute for Artificial Intelligence

SCHOLARLY PAPERS

73

DOWNLOADS
Rank 2,138

SSRN RANKINGS

Top 2,138

in Total Papers Downloads

23,137

SSRN CITATIONS

19

CROSSREF CITATIONS

30

Ideas:
“  The Legal Singularity: How Artificial Intelligence Can Make Law Radically Better  ”

  • University of Toronto - Faculty of Law

    • Email
    • Tel: 416-946-8205
    • Fax: 416-978-7899

  • Vector Institute for Artificial Intelligence

Scholarly Papers (73)

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1.

How Artificial Intelligence Will Affect the Practice of Law

Number of pages: 15 Posted: 09 Nov 2017 Last Revised: 29 Nov 2017
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 3,289 (5,511)
Citation 4

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artificial intelligence, legal research, legal profession, machine learning

2.

Using Machine Learning to Predict Outcomes in Tax Law

Number of pages: 23 Posted: 20 Oct 2016 Last Revised: 19 Dec 2017
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 1,911 (13,187)
Citation 9

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Machine Learning, Artificial Intelligence, Taxation, Tax Law

3.

The Path of the Law: Toward Legal Singularity

Number of pages: 11 Posted: 21 Apr 2016 Last Revised: 28 May 2016
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 1,633 (16,835)
Citation 2

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singularity, machine learning, tax law

4.

Regulation by Machine

Number of pages: 7 Posted: 02 Dec 2016 Last Revised: 06 Dec 2016
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 1,014 (34,011)
Citation 3

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machine learning, artificial intelligence, regulation

5.

Law in the Future

Number of pages: 6 Posted: 02 Jun 2016
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 891 (40,779)
Citation 3

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future, singularity, law

6.

The Legacy of UK Tax Concepts in Canadian Income Tax Law

British Tax Review, Vol. 2008, No. 3, p. 228, 2008
Number of pages: 25 Posted: 17 Apr 2008 Last Revised: 15 Jul 2017
Benjamin Alarie, David G. Duff and David G. Duff
University of Toronto - Faculty of Law and Peter A. Allard School of Law, University of British ColumbiaPeter A. Allard School of Law, University of British Columbia
Downloads 870 (42,192)

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7.

Policy Preference Change and Appointments to the Supreme Court of Canada

Osgoode Hall Law Journal, Vol. 47, No. 1, pp. 1-46, 2009
Number of pages: 46 Posted: 18 Sep 2007 Last Revised: 04 Nov 2009
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 722 (54,104)
Citation 4

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Judicial Decisionmaking, Empirical Legal Studies, Supreme Court of Canada

8.

Exploring the Source Concept of Income: The Taxation of Poker Winnings in Canada

Number of pages: 43 Posted: 17 Apr 2011 Last Revised: 14 Jun 2011
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 650 (62,137)

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9.

Mutual Misunderstanding in Contract

American Business Law Journal, Vol. 46, No. 4, pp. 531-572, 2009
Number of pages: 42 Posted: 11 Jun 2008 Last Revised: 07 Dec 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 591 (70,174)

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10.

Bet on It: The Taxation of Online Gambling

TAXATION AND VALUATION OF TECHNOLOGY: THEORY, PRACTICE, AND THE LAW, James L. Horvath & David W. Chodikoff, eds., pp. 115-138, Toronto: Irwin Law, 2008
Number of pages: 24 Posted: 31 Oct 2007 Last Revised: 23 Dec 2013
Benjamin Alarie and Alex A. Igelman
University of Toronto - Faculty of Law and Fogler Rubinoff LLP
Downloads 584 (71,262)

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online gambling, taxation, remote gambling, tax

11.

The Taxation of Winnings from Poker and Other Gambling Activities in Canada

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 59, No. 4, p. 731, 2011
Number of pages: 34 Posted: 13 Dec 2011
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 569 (73,595)

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gambling, taxation, income, sources, reasonable expectation of profit, Canada

12.

Interventions at the Supreme Court of Canada: Accuracy, Affiliation, and Acceptance

Osgoode Hall Law Journal, Vol. 48, No. 3, pp. 381-410, 2010
Number of pages: 30 Posted: 03 Nov 2009 Last Revised: 18 Aug 2011
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 522 (81,967)
Citation 1

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13.

Will Machines Replace Us? Machine-Authored Texts and the Future of Scholarship

Law, Technology and Humans, volume 3(2) (2021 Forthcoming)
Number of pages: 8 Posted: 28 Aug 2021
Benjamin Alarie and Arthur J. Cockfield
University of Toronto - Faculty of Law and Queen's University - Faculty of Law
Downloads 499 (86,618)

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GPT-3, AI, legal singularity, legal scholarship

14.

Assessing Tax-Free Savings Accounts: Promises and Pressures

Canadian Tax Journal/ Revue Fiscale Canadienne, Vol. 57, No. 3, 2009
Number of pages: 29 Posted: 15 Dec 2008 Last Revised: 11 Sep 2011
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 499 (86,618)
Citation 1

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15.

Should They All Just Get Along? Judicial Ideology, Collegiality, and Appointments to the Supreme Court of Canada

University of New Brunswick Law Journal, Vol. 58, pp. 73-91, 2007, U Toronto, Legal Studies Research Paper No. 08-05
Number of pages: 19 Posted: 10 Feb 2008 Last Revised: 04 Nov 2009
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 499 (86,618)
Citation 4

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judicial appointments, supreme court of canada, judicial decision-making, law and courts

16.

Trebilcock on Tax Avoidance

Number of pages: 28 Posted: 02 Oct 2009 Last Revised: 08 Oct 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 480 (90,814)

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17.

Data Analytics and Tax Law

Number of pages: 25 Posted: 25 Jun 2019
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 456 (96,443)
Citation 2

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machine learning, tax, taxation, tax law, big data, data analytics

18.

Charter Decisions in the McLachlin Era: Consensus and Ideology at the Supreme Court of Canada

Supreme Court Law Review (2d), Vol. 47, pp. 475-511, 2009
Number of pages: 37 Posted: 16 Apr 2009 Last Revised: 04 Nov 2009
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 448 (98,443)

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19.

Computational Legal Research and the Advocates of the Future

Number of pages: 7 Posted: 10 Aug 2017
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 399 (112,734)

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20.

Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis

(2014) 20(4) New Zealand Journal of Taxation Law and Policy 362-389
Number of pages: 28 Posted: 21 Feb 2015
Benjamin Alarie, Kalmen H. Datt, Adrian J. Sawyer and Greg Weeks
University of Toronto - Faculty of Law, University of New South Wales (UNSW), University of Canterbury and ANU Law School
Downloads 366 (124,689)

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advance tax rulings, tax administration, public finance

21.

Retroactivity and the General Anti-Avoidance Rule

TAX AVOIDANCE IN CANADA, David G. Duff & Harry Erlichman, eds., pp. 197-219, Irwin Law Inc., 2007, U Toronto, Legal Studies Research Paper No. 08-06
Number of pages: 24 Posted: 18 Mar 2008 Last Revised: 15 Apr 2008
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 357 (127,786)

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22.

Price Discrimination in Income Taxation

Downloads 337 (136,129)

Price Discrimination in Income Taxation

Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 31 Jan 2012
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 281 (163,768)

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tax avoidance, GAAR, tax expenditures, rule of law, political economy, price discrimination, optimal tax theory

Price Discrimination in Income Taxation

Number of pages: 33 Posted: 17 Jan 2012
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 56 (554,494)

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23.

Is Bigger Always Better? On Optimal Panel Size, with Evidence from the Supreme Court of Canada

U Toronto, Legal Studies Research Paper No. 08-15
Number of pages: 30 Posted: 30 Jun 2008 Last Revised: 14 May 2011
Benjamin Alarie, Andrew James Green and Edward Iacobucci
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 299 (154,379)
Citation 1

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24.

The Taxation of Strike Pay

Canadian Tax Journal, Vol. 54, No. 2, pp. 426-449, 2006
Number of pages: 24 Posted: 01 Oct 2006
Benjamin Alarie and Matthew Sudak
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 288 (160,489)
Citation 1

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income, labour disputes, strikes, tax exemptions, tax policy, unions

25.

Tax Aspects of Canadian Fiscal Federalism

Number of pages: 47 Posted: 09 Oct 2010
Benjamin Alarie and Richard M. Bird
University of Toronto - Faculty of Law and affiliation not provided to SSRN
Downloads 246 (188,175)
Citation 2

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26.

The VAT Treatment of Real and Immovable Property in Canada

THE VAT TREATMENT OF REAL AND IMMOVABLE PROPERTY OF CANADA, pp. 83-121, Robert F. van Brederode, ed., Immovable Property under VAT: A Comparative Global Analysis, 2011
Number of pages: 39 Posted: 28 Apr 2010 Last Revised: 28 May 2011
Benjamin Alarie and Pierre-Pascal Gendron
University of Toronto - Faculty of Law and Faculty of Business, Humber Institute of Technology & Advanced Learning
Downloads 246 (188,175)

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VAT, tax, sales taxes, value-added taxation, real estate, real property, immovable property

27.

The Power of the Chief Justice: Choosing Panels on the Supreme Court of Canada

Downloads 245 (188,929)

The Power of the Chief Justice: Choosing Panels on the Supreme Court of Canada

Number of pages: 38 Posted: 14 Jul 2011 Last Revised: 25 Jan 2012
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 178 (253,509)

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Judges Empirical Analysis

The Power of the Chief Justice: Choosing Panels on the Supreme Court of Canada

Number of pages: 38 Posted: 24 Jan 2012
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 67 (506,135)

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28.

Rethinking the Approval of Class Counsel's Fees in Ontario Class Actions

Canadian Class Action Review, Vol. 4, No. 1, pp. 15-46, 2007
Number of pages: 32 Posted: 29 Aug 2007
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 236 (195,929)

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class proceedings, class actions, legal profession

29.

Remedies and Alternative Contracts

American Business Law Journal, Vol. 44, No. 4, pp. 639-671, 2007
Number of pages: 33 Posted: 27 Jun 2007 Last Revised: 09 Mar 2011
Benjamin Alarie and Jim Dinning
University of Toronto - Faculty of Law and University of Toronto
Downloads 236 (195,929)

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remedies, contracts, law and economics, optional performance, alternative contracts

30.

The Challenge of Tax Avoidance for Social Justice in Taxation

H.P. Gaisbauer et al. (eds.), Philosophical Explorations of Justice and Taxation (Springer International, 2015), 83-98.
Number of pages: 16 Posted: 12 Feb 2015 Last Revised: 13 Feb 2015
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 233 (198,353)

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tax avoidance, social justice, taxation

31.

Symposium on Tax Avoidance after Canada Trustco and Mathew: Summary of Proceedings

Canadian Tax Journal, Vol. 53, No. 4, p. 1010, 2006
Number of pages: 28 Posted: 14 Jul 2008
David G. Duff, David G. Duff, Sanjana Bhatia and Benjamin Alarie
Peter A. Allard School of Law, University of British ColumbiaPeter A. Allard School of Law, University of British Columbia, affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 233 (199,219)

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anti-avoidance, GAAR, statutory interpretation, Supreme Court decisions, tax administration, tax avoidance

32.

Policy Preferences and Expertise in Canadian Tax Adjudication

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 4, 2014, 985-1027
Number of pages: 44 Posted: 15 Jul 2012 Last Revised: 24 Feb 2015
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 232 (199,219)

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judicial decision-making, administrative law, policy preferences, judicial attributes

33.

Kingstreet Investments: Taking a Pass on the Defence of Passing On

Canadian Business Law Journal, Vol. 46, No. 1, pp. 36-49, 2008, U Toronto, Legal Studies Research Paper No. 1023789
Number of pages: 19 Posted: 23 Oct 2007 Last Revised: 17 Sep 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 185 (246,302)

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restitution, passing on, irrelevance

34.

Legislated Interpretation and Tax Avoidance in Canadian Income Tax Law

Number of pages: 29 Posted: 13 May 2018
David G. Duff, David G. Duff and Benjamin Alarie
Peter A. Allard School of Law, University of British ColumbiaPeter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law
Downloads 182 (248,650)

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35.

Executive Compensation and Tax Policy: Lessons for Canada from the Experience of the United States in the 1990s

University of Toronto Faculty of Law Review, Vol. 61, No. 1, 2003
Number of pages: 40 Posted: 06 Jun 2008
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 176 (256,029)

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36.

Docket Control at the Supreme Court of Canada: What's Behind the Screen?

Number of pages: 41 Posted: 22 Jul 2014 Last Revised: 27 Aug 2014
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 160 (277,618)

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37.

Accumulating Wisdom: An Updated Empirical Examination of Class Counsel's Fees in Ontario Class Actions

(2014) 9(2) Canadian Class Action Review 355-84
Number of pages: 29 Posted: 07 Dec 2013 Last Revised: 04 Mar 2014
Benjamin Alarie and Peter Flynn
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 155 (285,001)
Citation 2

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38.

The Reasonable Justice: An Empirical Analysis of Justice Frank Iacobucci's Career on the Supreme Court of Canada

University of Toronto Law Journal, Vol. 57, p. 195, 2007
Number of pages: 32 Posted: 07 Sep 2007
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 151 (291,263)

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attitudinal model, law and courts, judging, decision-making

39.

Quantitative Analysis of Judicial Voting

Number of pages: 40 Posted: 26 Dec 2017
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 150 (292,909)

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judicial decision-making, votes, voting, attitudinal, strategic, judicial preferences

40.

Review of Donald R. Songer, 'The Transformation of the Supreme Court of Canada: An Empirical Examination' (University of Toronto Press, 2008)

University of Toronto Law Journal, 2009, U Toronto, Legal Studies Research Paper No. 09-07
Number of pages: 8 Posted: 04 Jul 2009 Last Revised: 17 Sep 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 146 (300,972)

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41.

Tax Policy, Capital Structure and Income Trusts

Canadian Business Law Journal, Vol. 45, No. 1, pp. 1-19, 2007
Number of pages: 19 Posted: 04 Jun 2008
Benjamin Alarie and Edward Iacobucci
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 146 (299,327)

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42.

Turning Standards into Rules Part 1: Using Machine Learning to Predict Tax Outcomes

182 DTR 10 (Bloomberg BNA) 2018
Number of pages: 2 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 132 (323,834)

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machine-learning, tax, legal prediction

43.

Predicting Economic Substance Cases with Machine Learning

Journal of Tax Practice & Procedure, 2020
Number of pages: 7 Posted: 25 Jul 2020 Last Revised: 13 Oct 2020
Benjamin Alarie and Abdi Aidid
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 113 (362,599)

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economic substance, machine learning, tax avoidance, business purpose, tax

44.

An Income-Contingent Financing Program for Ontario

TAKING PUBLIC UNIVERSITIES SERIOUSLY, Frank Iacobucci & Carolyn Tuohy, eds., University of Toronto Press, 2005
Number of pages: 43 Posted: 20 Mar 2008
Benjamin Alarie, David G. Duff and David G. Duff
University of Toronto - Faculty of Law and Peter A. Allard School of Law, University of British ColumbiaPeter A. Allard School of Law, University of British Columbia
Downloads 112 (364,957)

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45.

Ahead by a Century: Tim Edgar, Machine-Learning and the Future of Anti-Avoidance

Downloads 109 (371,821)

Ahead by a Century: Tim Edgar, Machine-Learning and the Future of Anti-Avoidance

Number of pages: 29 Posted: 16 Jun 2020
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 79 (461,065)

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GAAR, Anti-Avoidance, Tax Avoidance, Legal Singularity, Tax

Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 2, p. 613-629
Number of pages: 18 Posted: 25 Aug 2020
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 30 (709,389)

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GAAR, Anti-Avoidance, Tax Avoidance, Efficiency, Tax Policy, Digitalization

46.

Copthorne Holdings and the Future of the General Anti-Avoidance Rule

Number of pages: 62 Posted: 19 Jan 2012
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 106 (379,037)

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47.

National Report Canada

TAX COMPLIANCE COSTS FOR COMPANIES IN AN ENLARGED EUROPEAN COMMUNITY, Michael Lang et al., eds., pp. 133-156, Linde Verlag, 2008
Number of pages: 23 Posted: 10 Mar 2008 Last Revised: 12 Apr 2008
Benjamin Alarie and Alan Macnaughton
University of Toronto - Faculty of Law and University of Waterloo - School of Accounting and Finance
Downloads 100 (394,292)

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48.

State Regulatory Competition and the Threat to Corporate Governance

THE ART OF THE STATE: GOVERNANCE IN A WORLD WITHOUT FRONTIERS, thomas Courchene and Donald Savoie, eds., pp. 165-184, Montreal: Institute for Research on Public Policy, 2003
Number of pages: 20 Posted: 11 Mar 2008
Ronald Daniels and Benjamin Alarie
affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 99 (396,898)

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49.

The Rise of the Robotic Tax Analyst

Tax Notes Federal, January 2, 2023, p. 57
Number of pages: 8 Posted: 20 Jan 2023
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 81 (456,199)

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machine learning, chatgpt, prediction, legal singularity

50.

Predicting Worker Classification in the Gig Economy

Tax Notes Federal, December 20, 2021, p. 1733
Number of pages: 8 Posted: 10 Jan 2022 Last Revised: 22 Jul 2022
Benjamin Alarie and Kathrin Gardhouse
University of Toronto - Faculty of Law and Blue J Legal
Downloads 80 (452,959)

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worker classification, gig economy, machine learning, tax law, employment law

51.

The Importance of Family Resemblance: 'Series of Transactions' After Copthorne

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 1, 2014
Number of pages: 42 Posted: 21 Sep 2013 Last Revised: 07 Mar 2014
Benjamin Alarie and Julia Lockhart
University of Toronto - Faculty of Law and Independent
Downloads 75 (473,548)

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Series of transactions, statutory interpretation, GAAR, butterfly transactions, purpose

52.

Turning Standards into Rules Part 2: How Do Financial Risk Factors Affect Debt vs. Equity Determinations?

(2018) 233 DTR 10 (Bloomberg BNA)
Number of pages: 3 Posted: 06 Jun 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 63 (515,405)

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machine-learning, financial instruments, debt versus equity, characterization

53.

Turning Standards into Rules — Part 3: Behavioral Control Factors in Employee vs. Independent Contractor Decisions

(2018) 242 DTR 15 (Bloomberg BNA)
Number of pages: 3 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 63 (515,405)
Citation 3

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machine-learning, worker classification, characterization, gig economy

54.

Using Machine Learning to Crack the Tax Code

Tax Notes Federal, January 31, 2022, p. 661
Number of pages: 8 Posted: 16 Feb 2022
Benjamin Alarie and Bettina Xue Griffin
University of Toronto - Faculty of Law and BLUE J LEGAL
Downloads 60 (527,801)

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machine learning, tax planning, tax avoidance, legal prediction

55.

Using AI to Characterize Financing Between Related Parties

Tax Notes State (May 18, 2020) 915-920.
Number of pages: 7 Posted: 08 Jul 2020
Benjamin Alarie, Bettina Xue Griffin and Abdi Aidid
University of Toronto - Faculty of Law, BLUE J LEGAL and University of Toronto - Faculty of Law
Downloads 54 (554,532)

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Tax, Artificial Intelligence, Machine Learning, Tax Avoidance, Debt, Equity, Financing

56.

Economic Substance Doctrine: Still Giving Perrigo Heartburn?

172(4) Tax Notes Fed. 599 (July 26, 2021)
Number of pages: 8 Posted: 11 Aug 2021
Benjamin Alarie and Christopher Yan
University of Toronto - Faculty of Law and Blue J Legal
Downloads 49 (578,531)

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economic substance doctrine

57.

Turning Standards into Rules Part 4: Machine Learning and Economic Substance

(2018) 249 DTR 11 (Bloomberg BNA)
Number of pages: 3 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 49 (578,531)

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machine-learning, economic substance, tax avoidance

58.

Turning Standards into Rules — Part 5: Weighing the Factors in Capital Gains vs. Ordinary Income Decisions

(2019) 9 DTR 16 (Bloomberg BNA)
Number of pages: 2 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 45 (604,251)

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machine-learning, capital gains, real estate, classification

59.

Tax Credits That Bond a Partnership: Revisiting Cross Refined Coal

Tax Notes Federal, September 26, 2022, p. 2069
Number of pages: 7 Posted: 11 Nov 2022
Benjamin Alarie and Bettina Xue Griffin
University of Toronto - Faculty of Law and BLUE J LEGAL
Downloads 23 (742,873)

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machine learning, tax law, tax credits, partnerships tax, machine learning

60.

Battling Uphill Against the Assignment of Income Doctrine

Tax Notes Federal, November 29, 2021, p. 1253
Number of pages: 9 Posted: 27 Dec 2021
Benjamin Alarie and Kathrin Gardhouse
University of Toronto - Faculty of Law and Blue J Legal
Downloads 23 (742,873)

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tax avoidance, assignment of income, machine learning

61.

Would Management Fees by Any Other Name Still Be Deductible?

Tax Notes Federal, October 25, 2021, p. 499
Number of pages: 10 Posted: 23 Nov 2021
Benjamin Alarie and Christopher Yan
University of Toronto - Faculty of Law and Blue J Legal
Downloads 23 (742,873)

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62.

Using Machine Learning to Evaluate the Existence of a Trade or Business: Olsen

Tax Notes Federal, February 28, 2022, p. 1231
Number of pages: 10 Posted: 06 Apr 2022
Benjamin Alarie and Christopher Yan
University of Toronto - Faculty of Law and Blue J Legal
Downloads 21 (759,270)

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machine-learning, AI, tax, trade or business

63.

Timing Is Everything: The Step Transaction Doctrine in GSS Holdings

Tax Notes Federal, March 28, 2022, p. 1849
Number of pages: 9 Posted: 27 Apr 2022
Benjamin Alarie and Stefanie Di Giandomenico
University of Toronto - Faculty of Law and Blue J Legal
Downloads 17 (793,442)

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machine-learning, AI, step transaction doctrine, tax avoidance, step transactions

64.

Cashaw: Conflicting Duties and the Trust Fund Recovery Penalty

Tax Notes Federal, November 28, 2022, p. 1257
Number of pages: 12 Posted: 27 Dec 2022
Benjamin Alarie and Ann Velez
University of Toronto - Faculty of Law and affiliation not provided to SSRN
Downloads 16 (802,345)

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trust fund recovery penalty, taxation, tax law, tax penalties, TFRP

65.

Captive Insurance Appeal in Reserve Mechanical Will Likely Fail

Tax Notes Federal, August 30, 2021, p. 1431
Number of pages: 7 Posted: 16 Sep 2021
Benjamin Alarie and Bettina Xue Griffin
University of Toronto - Faculty of Law and BLUE J LEGAL
Downloads 16 (802,345)

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tax avoidance, captive insurance, insurance arrangement, tax avoidance

66.

An Unprofitable Pretax Venture Can Still Be a Partnership

171 Tax Notes Fed. 1951 (June 21, 2021)
Number of pages: 6 Posted: 15 Jul 2021
Benjamin Alarie, Bettina Xue Griffin and Christopher Yan
University of Toronto - Faculty of Law, BLUE J LEGAL and Blue J Legal
Downloads 15 (811,582)

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partnership taxation, tax credits, existence of partnership

67.

Situational Awareness: Accurate Financial Recordkeeping and Business Deductions

Tax Notes Federal, August 1, 2022, p. 713
Number of pages: 8 Posted: 23 Dec 2022
Benjamin Alarie and Kathrin Gardhouse
University of Toronto - Faculty of Law and Blue J Legal
Downloads 12 (840,267)

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horses, hobby losses, trade or business

68.

Disguised Distributions and Management Fees: Aspro Revisited

Tax Notes Federal, May 30, 2022, p. 1401
Number of pages: 9 Posted: 11 Jul 2022
Benjamin Alarie and Christopher Yan
University of Toronto - Faculty of Law and Blue J Legal
Downloads 12 (849,843)

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69.

Seventh Circuit Affirms Spouse is Not so Innocent on Appeal

Tax Notes Federal, September 27, 2021, p. 2149
Number of pages: 8 Posted: 08 Nov 2021
Benjamin Alarie and Stefanie Di Giandomenico
University of Toronto - Faculty of Law and Blue J Legal
Downloads 10 (859,646)

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innocent spouse, tax avoidance, reliance, machine learning

70.

The Debt-Equity Distinction and Tribune Media

Tax Notes Federal, April 25, 2022, p. 593
Number of pages: 9 Posted: 23 Dec 2022
Benjamin Alarie and Kathrin Gardhouse
University of Toronto - Faculty of Law and Blue J Legal
Downloads 9 (869,436)

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debt, equity, tax

71.

Chemoil: Economic Substance, Tax Credits, and Unprofitable Ventures

Tax Notes Federal, October 31, 2022, p. 719
Number of pages: 10 Posted: 23 Dec 2022
Benjamin Alarie and Christopher Yan
University of Toronto - Faculty of Law and Blue J Legal
Downloads 9 (869,436)

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economic substance, tax, tax credits

72.

Deducting Legal Expenses: Unpacking the IRS's Appeal in Mylan

176(9) Tax Notes Federal 1419-1426 (2022)
Number of pages: 9 Posted: 17 Oct 2022
Benjamin Alarie and Kim Condon
University of Toronto - Faculty of Law and Blue J Legal
Downloads 6 (899,603)

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legal expenses, tax deductions, deductibility, machine learning, tax law

73.

Reserve Mechanical: Microcaptive Insurance Arrangement Denied on Appeal

Tax Notes Federal, Volume 175, Number 13 ■ June 27, 2022
Number of pages: 10 Posted: 04 Jan 2023
Benjamin Alarie and Bettina Xue Griffin
University of Toronto - Faculty of Law and BLUE J LEGAL
Downloads 4 (921,214)

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captive insurance, tax, microcaptive, tax arrangement