Nicole O’Byrne speaks with Colin Campbell and Robert Raizenne about their book, A History of Canadian Income Tax Volume II, 1948-71.
This book offers an in-depth analysis of the creation and enforcement of the 1948 Income Tax Act and its subsequent amendments. It details the policy discussions among senior officials and finance ministers on various tax system matters, drawing extensively from parliamentary debates, government documents, and resources from the Canadian Tax Foundation.
Colin Campbell began his career as a political science professor at Mount Allison University before earning his law degree at Western. He practiced as a tax partner at Davies Ward Phillips & Vineberg LLP, specializing in tax planning and representing clients in court. Colin taught at Western Law from 1999 to 2009 as an adjunct, then joined full-time in 2011 as an associate professor. He has written extensively on tax and serves as chair of the Canada Revenue Agency’s Offshore Compliance Advisory Committee.
Robert Raizenne has extensive experience in tax planning, including cross-border and domestic M&A, corporate reorganizations, international tax, and trusts. He is also an experienced tax litigator. Robert is an adjunct professor of tax law at McGill and the University of Toronto, and a frequent speaker and writer at major tax conferences, including those hosted by the Canadian Tax Foundation and the International Fiscal Association.
Image Credit: Osgoode Society Books
If you like our work, please consider supporting it: bit.ly/support_WTY. Your support contributes to the Champlain Society’s mission of opening new windows to directly explore and experience Canada’s past.