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

54

DOWNLOADS
Rank 2,103

SSRN RANKINGS

Top 2,103

in Total Papers Downloads

19,369

SSRN CITATIONS

19

CROSSREF CITATIONS

30

Scholarly Papers (54)

Actions:
Email selected abstracts
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 2,506 (6,613)
Citation 1

Abstract:

Loading...

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 1,616 (13,406)
Citation 9

Abstract:

Loading...

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 1,358 (17,650)
Citation 2

Abstract:

Loading...

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 902 (32,086)
Citation 3

Abstract:

Loading...

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 801 (37,745)
Citation 3

Abstract:

Loading...

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 and David G. Duff
University of Toronto - Faculty of Law and Peter A. Allard School of Law, University of British Columbia
Downloads 794 (38,223)

Abstract:

Loading...

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 687 (46,496)
Citation 4

Abstract:

Loading...

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 619 (53,357)

Abstract:

Loading...

9.

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 549 (62,035)

Abstract:

Loading...

online gambling, taxation, remote gambling, tax

10.

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 542 (63,036)

Abstract:

Loading...

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 518 (66,641)

Abstract:

Loading...

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 502 (69,322)
Citation 1

Abstract:

Loading...

13.

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 486 (72,141)
Citation 1

Abstract:

Loading...

14.

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 483 (72,682)
Citation 4

Abstract:

Loading...

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

15.

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 428 (84,028)

Abstract:

Loading...

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 416 (86,820)

Abstract:

Loading...

17.

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 370 (99,370)

Abstract:

Loading...

18.

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 339 (109,679)

Abstract:

Loading...

19.

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 322 (116,056)
Citation 2

Abstract:

Loading...

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

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 308 (121,668)

Abstract:

Loading...

advance tax rulings, tax administration, public finance

21.

Price Discrimination in Income Taxation

Downloads 306 (122,547)

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 261 (144,016)

Abstract:

Loading...

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 45 (499,091)

Abstract:

Loading...

22.

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 278 (135,526)
Citation 1

Abstract:

Loading...

23.

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 266 (141,865)
Citation 1

Abstract:

Loading...

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

24.

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 228 (164,962)

Abstract:

Loading...

class proceedings, class actions, legal profession

25.

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 226 (166,364)

Abstract:

Loading...

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

26.

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 221 (169,949)

Abstract:

Loading...

tax avoidance, social justice, taxation

27.

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

Downloads 221 (169,949)

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 164 (222,270)

Abstract:

Loading...

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 57 (449,163)

Abstract:

Loading...

28.

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, Sanjana Bhatia and Benjamin Alarie
Peter A. Allard School of Law, University of British Columbia, affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 220 (170,636)

Abstract:

Loading...

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

29.

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 University of Toronto - Joseph L. Rotman School of Management
Downloads 218 (172,170)
Citation 2

Abstract:

Loading...

30.

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 217 (172,933)

Abstract:

Loading...

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

31.

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 216 (173,654)

Abstract:

Loading...

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

32.

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 180 (204,924)

Abstract:

Loading...

restitution, passing on, irrelevance

33.

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 164 (221,980)

Abstract:

Loading...

34.

Legislated Interpretation and Tax Avoidance in Canadian Income Tax Law

Number of pages: 29 Posted: 13 May 2018
David G. Duff and Benjamin Alarie
Peter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law
Downloads 156 (231,516)

Abstract:

Loading...

35.

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 153 (235,243)

Abstract:

Loading...

36.

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 141 (251,461)
Citation 2

Abstract:

Loading...

37.

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 140 (252,866)

Abstract:

Loading...

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

38.

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 137 (257,265)

Abstract:

Loading...

39.

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 134 (261,696)

Abstract:

Loading...

40.

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 120 (284,185)

Abstract:

Loading...

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

41.

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 and David G. Duff
University of Toronto - Faculty of Law and Peter A. Allard School of Law, University of British Columbia
Downloads 106 (309,856)

Abstract:

Loading...

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 99 (324,187)

Abstract:

Loading...

machine-learning, tax, legal prediction

43.

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 97 (328,536)

Abstract:

Loading...

44.

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 91 (342,066)

Abstract:

Loading...

45.

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 89 (346,861)

Abstract:

Loading...

46.

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

Downloads 82 (364,626)

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 66 (416,632)

Abstract:

Loading...

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 16 (680,218)

Abstract:

Loading...

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

47.

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 75 (383,853)

Abstract:

Loading...

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

48.

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 66 (411,373)

Abstract:

Loading...

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

49.

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 42 (503,049)

Abstract:

Loading...

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

50.

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 41 (507,638)
Citation 3

Abstract:

Loading...

machine-learning, worker classification, characterization, gig economy

51.

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 32 (552,635)

Abstract:

Loading...

machine-learning, economic substance, tax avoidance

52.

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 28 (575,583)

Abstract:

Loading...

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

53.

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 28 (575,583)

Abstract:

Loading...

machine-learning, capital gains, real estate, classification

54.

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 5 (748,681)

Abstract:

Loading...

partnership taxation, tax credits, existence of partnership