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Publications - Catherine A. Brown

Books

  • Brown, Taxation and Estate Planning, Student Edition (2016), Carswell, Toronto, 2016.
  • Cullity & Brown, Taxation & Estate Planning, 14th Edition Special release (2014) ,14th Edition update (2012); 13th Edition (2011), 12th Edition (2010); 11th Edition (2009); 10th Edition (2008), 9th Edition (2007), 8th Edition (Carswell: Toronto, 2005); 7th Edition (Carswell: Toronto, 2005); 6th Edition, (Carswell: Toronto, 2003); 5th Edition, (Carswell: Toronto, 2002); 4th Edition, 1996; 3rd Edition, 1992; 2nd Edition 1984, (Special Release 2000).
  • Cockfield, O’Brien and Brown, Student Edition of the Income Tax Act, 2016, Carswell: Toronto (2016) and (2015).
  • Brown, Tax Aspects of the Transfer of Technology: Asia and the Pacific Rim, Canadian Tax Foundation, Toronto, 1990 (455 pp.).
  • Pask, Mahoney and Brown, Women, The Law and The Economy, (Butterworths: Toronto, 1985) (Editor), 400 pp.

Chapters in Books

  • “Taxation of Intermediaries and the Relevance of Income Tax to Other Areas of Law”, in Materials on Canadian Income Tax, Carswell, 15th edition, (2015), with Chris Sprysak.
  • “Taxation of Trusts in Canada”, in Taxation of Trusts, Catherine Brown, Editors, TJ Lyons.  B. Kosters, IBFD, 4th, 1:1, 1:125,7th, 2014 (Januaray), 6th, 2013 (July).
  • Revisiting the Carter Commission's International Tax Work" (with Cockfield), Chapter 7 in The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later, ed. Kim Brooks, Carswell ( 2013) 233-259.
  • "Tax Rules in Non-Tax Agreements: National Report for Canada", Chapter 6 in M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, Tax Rules in Non-Tax Agreements, Amsterdam, International Bureau of Fiscal Documentation, (2012)., with C. Grigoriu and A. McKinnon.
  • "Canada", in The Impact of the OECD and UN Models Conventions on Bilateral Tax Treaties, Lang et al, Cambridge University Press (2012) with M. O'Brien.
  • "Taxation of Trusts in Canada", in Taxation of Trusts, Catherine Brown, Editors, TJ Lyons B. Kosters, IBFD, 4th, 1:1, 1:125, 5th, 2012 ( September).
  • "Taxation of Intermediaries and the Relevance of income Tax to Other Areas of Law", in Materials on Canadian Income Tax, Carswell, 14th edition, (2010), with John Burghardt and Chris Sprysak.
  • "On the Relationship between International Tax Neutrality and Non-Discrimination Clauses under Treaties for Source-Based Taxes", in M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, M. Zagler (ed) Tax treaties: Building bridges between law and economics, Amsterdam, International Bureau of Fiscal Documentation, (2010).
  • "Taxation of Trusts in Canada", International Bureau of Fiscal Documentation, Taxation of Trusts, IBFD, 4th edition May 2011, 2nd and 3rd Editions, (2010), Winter (2009).
  • "Tax Discrimination and Trade in Services: Should the Non-Discrimination Article in the OECD Model Treaty Provide the Missing Link between Tax and Trade Agreements?" in Globalization and Its Tax Discontents: Tax Policy and International Investments: Essays in Honour of Alex Easson, editor Art Caufield, U of T Press, 2009.
  • "The EU and Third Countries: Direct Taxation A Canadian Perspective" in The EU and Direct Taxation, M. Lang and Pasquale Pistone, Lind Verlag, 2007 with M O'Brien.
  • "Tax Discrimination and the Trade in Services between Canada and the United States: Deciphering the Landscape", with C. Manolakas, in Valuation of Technology, Chodikoff, Irwin Law, 2007.
  • "Tax Discrimination and the Cross Border Provision of Services – Canada/UK Perspectives" with M. O'Brien in C. Waters, British and Canadian Perspectives on International Law, Martinus Nijhof Publishers (Leiden/ Boston) (2006).
  • "Taxation of Intermediaries and the Relevance of income Tax to Other Areas of Law", in Materials on Canadian Income Tax, Carswell, 12th edition, 2000, with John Burghardt; 13th edition, August 2005.
  • "Deductions", in Materials on Canadian Income Tax, Chapter 5, Carswell, Don Mills, 11th edition 1996, updated in 1983, 1985, 1987, 1990,1993.
  • "Transfers of Technology to the U.S.S.R.: A Critique" in Paul Licker (ed.), The Management of Technology and Innovation, University of Calgary Press, 1990.
  • "The Division of Pension Plans on Marriage Breakdown: Taxation Issues" in Division of Pensions, C. Hass and D. Pask, Carswell, 1990.
  • "Taxation of Financial Transactions", in Anti-Avoidance and Tax Treaty Policies and Practice in the Asian Pacific Region, published by Asian Pacific Tax and Investment Research Centre, June, 1989.
  • Ward's Tax Law & Planning, Carswell, (Toronto) Chapter 22 - Death of a Taxpayer, (1987) Chapter 23 - Taxation of Trusts & Beneficiaries, (1988).
  • "Legal Issues in New Venture Development", in Frontiers of Entrepreneurship Research, 1987, Proceedings of the Seventh Annual Babson College Entrepreneurship Conference, co-sponsored by Pepperdine University, published by Centre for Entrepreneurial Studies, Wellesley, Mass. with C. Colborne and Ed McMullan.
  • "Corporate Re-Organizations" in Taxation of Corporations and Their Shareholders, Carswell, Toronto, 1986 with Doug Ewens.
  • "Corporate Distributions" in Taxation of Corporations and Their Shareholders Carswell, Toronto, 1986 with Keith McNair.
  • "Tax Planned Perks for Executive Women: A New Look at Compensation and Day Care", Women, The Law and The Economy, Butterworths, 1985.
  • "Taxation of the Family", in Canadian Taxation, de Boo, Don Mills, 1981, co-author Faye Woodman.

Refereed Journal Articles

  • Spousal Trusts: Some Recurring and Perplexing Issues in Planning For and Administering a Spouse or Common-Law Partner Trust, v. 34 ETPJ Issue 1. 2014.
  • "Rectification of Tax Mistakes vs Retroactive Tax Laws; Reconciling Competing Visions of the Rule of Law" CTJ (2013) v. 61 No 3 563.
  • Re-Doing Trusts and Gifts for Tax Purposes-The Equitable R's: Rectification, Rescission and Resulting Trusts, (2013) Estates, Trusts and Pension Journal, v.32 123.
  • Permanent Establishments and the Mining Industry: A Roadmap to the Taxation of Resource Based Activities under Double Taxation Agreement, January/ February : Issue 1, 2012 Asia Pacific Tax Bulletin, International Bureau of Fiscal Documentation.
  • "Death as a Taxable Event-The Problem of Multi-Jurisdictional Estates for Canadians and Their Heirs And A Road Map for Assessing Potential Liability" ETPJ 27-100 v.31. (2011)
  • "Strangers in a Strange Land, The Taxation of Services in a Global Economy", (2010) 39 AT Rev 82.
  • "Tax Discrimination and Trade in Services: The Search for a Balance in Canada-U.S. Relations," Professors Catherine Brown & Christine Manolakas, Georgetown Journal of International Law, Fall 2008, 3.
  • "Allocating Distributions from Mutual Fund Investments to the Income and Capital Beneficiaries of a Personal Trust: The Perplexing World of Who Gets What and Who Gets Taxed" (2008) Estates, Trusts and Pension Journal, March 2008.
  • "Vested Indefeasibly: It's Meaning for Tax Purposes", (2006) Canadian Tax Journal, V.4, 986.
  • "Alter Ego, Joint Conjugal and Self-Benefit Trusts Revisited: Some Troubling Tax Issues and a Search for Better Alternatives", (2005) Estates, Trusts and Pension Journal 346, Reprint with permission of the Canadian Tax Foundation.
  • "Tax Discrimination in the NAFTA block, The Impact of Tax and Trade Agreements on the Cross Border Provision of Services", (2005) Dalhousie Law Review, Issue 28 (Spring).
  • "Alter Ego, Joint Conjugal and Self-Benefit Trusts Revisited: Some Troubling Tax Issues and a Search for Better Alternatives", (2005) Canadian Tax Journal, V. 53, No. 1, 224.
  • "Trusts, Losses and Affiliated Persons: The New Legislation: What the Prudent Trust or Estate Practitioner Should Know", (2005) Estates, Trusts and Pension Journal, V. 24, No. 2, 98.
  • "Tax, Trusts and Beneficial Ownership: Perils for the Unwary Practitioner", (2003) Estates, Trusts & Pension Journal, V. 23, No. 1.
  • "Beneficial Ownership and the Income Tax Act", (2003) Vol. 51, No. 1, Canadian Tax Journal, 401-453.
  • "The Taxation of Trusts: Reconciling Fundamental Principles", Estates, Trusts and Pension Journal, Fall 2001 v.21, No. 1.
  • "Trade in Technology Within the Free Trade Zone: The Impact of The WTO Agreement, NAFTA, and Tax Treaties on the NAFTA Signatories", Northwestern Journal of International Law and Business, V. 21, No. 1, 71 (Fall 2000), with Professor C. Manolakas.
  • Personal Trusts 2000, "Taxation and Planning in the New Millennium" in Report of the Proceedings of the 52nd Tax Conference, Canadian Tax Foundation, Toronto, September, 2000, with Cindy Rajan.
  • "Corporate Non Recognition Provisions: The Canadian and U.S. Tax Regimes", Dalhousie Law Review, No.1, Spring, 1999, v. 22, with Professor C. Manolakas.
  • "Corporate Reorganizations and Treaty Relief from Double Taxation within the NAFTA Block", V. 59 Louisiana Law Review, Fall, 1998, 253 with Professor C. Manolakas.
  • "Organizations, Reorganizations, Amalgamations, Divisions and Dissolutions: Cross-Border Assets, Double Taxation and Potential Relief Under the U.S. - Canada Tax Treaty", Georgia Journal of International and Comparative Law, v. 26 No. 2, 1997, with Professor C. Manolakas.
  • "The United States and Canada: A Comparison of Corporate Non-Recognition Provisions", Case Western Reserve Journal of International Law, Winter, 1998, with Professor C. Manolakas.
  • "Resulting and Constructive Trusts: Challenging Tax Boundaries" (1997), Canadian Tax Journal, v. 45, 659, Fall 1997, with C. Radu.
  • "The U.S. - Canada Tax Treaty: Its Impact on the Cross-Border Transfer of Technology", The Transnational Lawyer, v. 9, No. 1, 1996.
  • "The 1995 Canada- US Protocol: The Scope of the New Royalty Provisions" (1995), Canadian Tax Journal, v. 43, No.3, 592.
  • "The Transfer of Property on Death, Ownership, Control and Vesting" (1994), Canadian Tax Journal, v. 42, No. 4, p. 1.
  • "The Canadian Income Tax Treatment of Cross Border Payments for Computer Software" (1994), Canadian Tax Journal, v. 42, No. 3, p. 1.
  • "Legal Issues in New Venture Development: A Survey of Entrepreneurial Behaviour", Journal of Business Venturing (1988), v. 3, No. 4, 273, with C. Colbourne and Ed McMullan.
  • "Spousal Trusts", in Report of the Proceedings of the Thirty-Eighth Tax Conference, Canadian Tax Foundation, Toronto, 1986, 37:1 - 37:29.
  • "Taxation of Jointly Held Property", Canadian Tax Journal, v. 32, No. 5 (November 1984).

Other Publications (since 1990)

  • "Draft Legislation on Spouse and Other Trusts" with C. Ma, 24:2 Canadian Tax Highlights (2016) CTF.
  • "The Status Quo Restored and a New Election for Testamentary Spouse Trusts," Personal Tax and Estate Planning Journal, V. VI No. 1 (2016) at 258.
  • "Bracing for 2016 - A New Taxation Regime for Estates and Testamentary and Inter Vivos Trusts," Personal Tax and Estate Planning Journal, Volume 3, No. 5, 2015.
  • Spousal Trusts: Some Recurring and Perplexing Issues in Planning For and Administering a Spouse or Common-Law Partner Trust, v. 34 ETPJ No.1 (2015).
  • "Estates, Trusts and The Acquisition of Control: Some New Rules in the Game," Personal Tax and Estate Planning (2013) Vol. IV, Volume IV, No. 4 – 2013, PP 198-203 (2014).
  • "Planning for the 21-year Rule and Trusts for Minors," Personal Tax and Estate Planning, Volume IV, No. 3 – 2013, PP 186-191.
  • Strange Case of Subsection 75 (2), Personal Tax and Estate Planning Journal, Federated Press. May 2013.
  • The Use of Corporations as Trustees, (2011) Personal Tax and Estate Planning Journal, Federated Press. vol. 4 No.1.162.
  • "Properly Constituting the Trust, Some Lessons from Antle", Lawyers Weekly, Dec 3, 2010.
  • "Death As A Taxable Event",Vol.3 No. 3, Fall (2010) Personal Tax and Estate Planning Journal, Federated Press.
  • "RRSP Planning", Focus on Estate Planning, Lawyers Weekly, April 2010.
  • "Estate Freezes under Fire", (2010) Personal Tax and Estate Planning Journal, Federated Press (Vol 2 No.4).
  • "Associated Corporations and Trusts: The Propep Decision" (2010) Personal Tax and Estate Planning Journal, Federated Press,(Vol. 3, No. 1) March 7, 2010.
  • "Frye v. Frye", Shareholder Agreements in Limbo, (2009) Personal Tax & Estate Planning Journal, Federated Press , (Vol. I, No. 4) with Nancy Golding.
  • "Hiring and Firing Trustees: Tax and Non-Tax Issues," (2009) Personal Tax & Estate Planning Journal, Federated Press , (Vol. I, No. 3) with Bernadette Deitrich.
  • "Tax Treaties", Tax Treaty Analyst Service (2008), International Tax Institute, Online at http://www.itinet.org.
  • "Tax Barriers to Trade In Services: Myth or Reality in the NAFTA Block? ", Special Report, Tax Notes International, October 29, 2008. (30 p).
  • Canadian Association of Life Underwriters CALU Article (Mutual Funds-August 2008) (15 p.).
  • "The March 2008 Budget", Focus on Estate Planning, Lawyers Weekly, April 2008.
  • "Varying Trusts may create tax traps", Focus on Estate Planning, Lawyers Weekly, April 6, 2007.
  • Income Tax Act allows deduction of legal fees, Focus on Taxation, Lawyers Weekly, March 16, 2007.
  • Tax Relief Measure for Family Fishing Businesses to be Enacted, Focus on Estate Planning, Lawyers Weekly, March10, 2006.
  • "Alter Ego Trusts; Traps for the Unwary", Focus on Estate Planning, Lawyer's Weekly, February 2006.
  • "Trusts and Losses: The New Affiliated Person Rules", Focus on Estate Planning, Lawyer's Weekly, September 2005.
  • "Tax Treaties", Tax Treaty Analyst Service (2005), International Tax Institute, Online at http://www.itinet.org
  • "Tax and Investment in Canada: The Impact of the Canada-U.S. Tax Treaty on Cross-Border Trade", (Whittier Law School, California) (April 2003).
  • "Beneficial Ownership, Beneficially Owned and Beneficial Owner. What Do They Mean in the Income Tax Act and Can We Say it Better", CALT (Toronto) (August 2003).
  • "Alter Ego, Joint Conjugal & Self-Benefit Trusts", Estates and Trusts Forum, Law Society of Upper Canada (November 2003).
  • "Tax and Estate Planning for Persons with Disabilities including One's Own Future Disability", Estates and Trusts Forum, Law Society of Upper Canada Special Lectures, November 2001. (Conference Proceedings)
  • "Tax and Financial Planning for Individuals with Disabilities", Canadian Association of Financial Planners, Banff, October 2001. (Conference Proceedings)
  • "The Taxation of Trusts: Reconciling Fundamental Principles", Estates and Trusts Forum, LSUC Special Lectures, Toronto, November, 2000. (Conference Proceedings)
  • "Taxation in the Terminal Year", in "Tax Law for Lawyers", Canadian Bar Association,2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 1998, 1997. (Conference Proceedings).
  • "The Canadian Tax Treatment of Computer Software Payments", Asian-Pacific Tax and Investment Bulletin, V. 12, No. 1, (1994) 15.
  • "International Licensing Arrangements", International Tax Planning Assoc., Hong Kong (1991).
  • "Singapore: The Taxation of Payments to Non-Residents for the Transfer of Technology", Asian-Pacific Tax and Investment Bulletin, V. 6, No. 8, p. 366 (1989).

Research Reports

  • Consultant to the Appraisal Committee, Ontario Council on Graduate Studies, Review of the M. Tax Program, Waterloo University, 2005.
  • "Drafting Legislative Solutions for the Concept of Beneficial Ownership in the Income Tax Act", Department of Justice, July 2003.
  • "Canadian Bijuralism and the Income Tax Act: The Concept of Beneficial Ownership", The Department of Justice, Ottawa, 2002.
  • Consultant to the Appraisal Committee, Ontario Council on Graduate Studies, review of LL.M./Djur Program in Law at York University, 2001, Toronto.
  • "Trade Agreements to Tax Conventions", Canada Customs and Revenue Agency, Ottawa, 2000.