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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.law.utoronto.ca/faculty-staff/full-time-faculty/benjamin-alarie

  • University of Toronto - Faculty of Law

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

40

DOWNLOADS

10,405

CITATIONS

16

Scholarly Papers (40)

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1.

The Legacy of UK Tax Concepts in Canadian Income Tax Law

British Tax Review, Vol. 2008, No. 3, p. 228, 2008, U Toronto, Legal Studies Research Paper No. 08-04
Number of pages: 25 Posted: 17 Apr 2008 Last Revised: 11 Mar 2015
Benjamin Alarie and David G. Duff
University of Toronto - Faculty of Law and University of British Columbia (UBC), Faculty of Law
Downloads 578 (31,163)
Citation 1

Abstract:

2.

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 470 (44,458)

Abstract:

online gambling, taxation, remote gambling, tax

3.

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 453 (40,161)
Citation 3

Abstract:

Judicial Decisionmaking, Empirical Legal Studies, Supreme Court of Canada

4.

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 440 (42,170)

Abstract:

5.

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 403 (51,886)
Citation 1

Abstract:

6.

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 393 (55,015)

Abstract:

7.

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 390 (50,611)
Citation 1

Abstract:

8.

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 364 (56,008)

Abstract:

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

9.

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 347 (64,054)

Abstract:

10.

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 326 (57,689)
Citation 3

Abstract:

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

11.

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 313 (69,012)

Abstract:

12.

Price Discrimination in Income Taxation

Downloads 268 ( 92,863)

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 228 (109,395)

Abstract:

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 40 (363,086)

Abstract:

13.

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 267 (84,784)
Citation 1

Abstract:

14.

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 209 (113,820)

Abstract:

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

15.

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 200 (112,286)

Abstract:

16.

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

Downloads 185 (134,274)

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 146 (165,567)

Abstract:

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 39 (366,733)

Abstract:

17.

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 185 (118,577)

Abstract:

class proceedings, class actions, legal profession

18.

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 184 (129,638)

Abstract:

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

19.

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
University of British Columbia (UBC), Faculty of Law, affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 180 (126,039)

Abstract:

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

20.

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 159 (139,790)

Abstract:

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

21.

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 Humber Institute of Technology & Advanced Learning
Downloads 159 (127,804)

Abstract:

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

22.

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 155 (147,232)

Abstract:

restitution, passing on, irrelevance

23.

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 149 (148,777)
Citation 1

Abstract:

24.

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 126 (171,002)
Citation 1

Abstract:

25.

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 120 (181,419)

Abstract:

26.

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 115 (191,830)
Citation 1

Abstract:

27.

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 Anthony Flynn
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 91 (215,786)

Abstract:

28.

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 91 (207,223)
Citation 2

Abstract:

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

29.

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 85 (149,563)

Abstract:

tax avoidance, social justice, taxation

30.

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 84 (239,598)

Abstract:

31.

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 78 (228,016)

Abstract:

32.

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 University of British Columbia (UBC), Faculty of Law
Downloads 75 (244,918)

Abstract:

33.

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 75 (252,288)

Abstract:

34.

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 University of New South Wales Faculty of Law
Downloads 74 (136,373)

Abstract:

advance tax rulings, tax administration, public finance

35.

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 73 (248,594)
Citation 1

Abstract:

36.

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 32 (339,869)

Abstract:

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

37.

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 0 (89,950)

Abstract:

machine learning, artificial intelligence, regulation

38.

Using Machine Learning to Predict Outcomes in Tax Law

Number of pages: 23 Posted: 20 Oct 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 0 (60,947)

Abstract:

Machine Learning, Artificial Intelligence, Taxation, Tax Law

39.

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 0 (66,790)

Abstract:

future, singularity, law

40.

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 0 (63,298)

Abstract:

singularity, machine learning, tax law

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