The source concept of income is difficult to pin down in Canadian income tax law. It is elusive and defies simple explication. Nowhere is this more true than in the context of gambling winnings. In this essay, the tax treatment of poker and other gambling winnings is used as a window into how...

Governments throughout the developed world worry incessantly about the implications of sophisticated tax planning for their tax revenues. And yet the same governments routinely stop short of doing all that they can legally do to combat tax avoidance. Why? One response is that a thick conception...

Governments throughout the developed world claim to worry incessantly about the implications of sophisticated tax planning for their tax revenues. And yet the same governments routinely stop short of doing all that they can legally do to combat tax avoidance. Why? One response is that a thick...