In the constitutional moment known to Canadians as Confederation, in 1867 the UK Parliament passed the British North America Act, 1867 (now known as the Constitution Act, 1867), thereby creating the Dominion of Canada. From the time of Confederation, there have been, broadly speaking, two sets...

Until now the legal and regulatory measures that have been taken in the United States and Canada to combat excessive executive compensation have been largely ineffectual. The one possible exception is the tax deductibility cap of ý162(m) of the US Internal Revenue Code, which was introduced in...

In this article, we provide general observations about how tax practitioners are beginning to learn how to leverage the insights of machine learning to “crack the tax code.” We also examine how tax practitioners are using machine learning to quantify risks for their clients and ensure that...