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69 Can. Tax J. [i] (2021)

handle is hein.journals/cdntj69 and id is 1 raw text is: 2021   VOLUME 69, NO I

PEER-REVIEWED ARTICLES
Tne Perm ss bilty of Surplus Sirnpp ng: A Bref H story and
Recent Deve opmenrs
Vertca Snarng an Horzontra D st   ton of Feera- Provnca
Transfers in Canada, 1983-20 8
POLICY FORUM
Ed tors' ntroouctxon  Tne Canada Rene Agenc

Eytan Dishy ad Chris Aderson

Dee pak 5ethia

Frances Woolley, Alan Macnaugh ton,
and Daniel 5andler

Snou o tne Canaca Revernue Agency Also Be a Soc a Be nefts ge ncy? Jennifer Robson and 5aul 5chwartz

Re Env sag ng the Canada Revernue Agency
From Tax Collectorto Beneft De ver Agent
mpro ng t   Canca Reve     Agoca
Be neft Aactoners Pe rspectve
AWARDS
Douglas1. Sneroan Uk D st ng. sne Wrt ngAwar
Prx ceellence en react on Douglas Sneroaanuk

Gia Peit bnsa M. Tedds a     i Gen

Hugh Neilson

Canad an Tax Foundat on Regonal Student-Paper Awards /
Prx regionauxdu meeurartce par un etud ant de a Fondaton canad enne de fsca te
Best News etter Artce y a Yong PracitonerAward /
Prx pour le me leur artice de bullet n par un jeune fiscaliste
Canac an Tax Foundat on L fet me Contribut on Award /
Prxde a Fondaton canadenne defscate pourune contnbuton except onnel e

(Continued on inside front cover)