Carl MacArthur

Carl MacArthur

Academic Degrees:

B.A. (Hons) (York University) 1996; LL.B. (Osgoode Hall) 2000; M.B.A. (Schulich School of Business) 2000; LL.M. (Osgoode Hall) 2008; called to the Bar of Ontario 2002.

Phone: 519 661 2111 x89288
Office: Room 114

Carl MacArthur was appointed an Assistant Professor at Western Law in July 2013.  He was on faculty at the University of New Brunswick from July 2008 to 2013 where he taught Business Organizations, Corporate Finance, Personal Taxation and Corporate Taxation.

Professor MacArthur is a former tax partner with the Toronto firm Davies Ward Phillips & Vineberg LLP.

Selected Research Highlights


“Trustee Liability Under Subsection 116(5)” in Current Cases, Canadian Tax Journal, Vol. 65 No. 2, 2017, pp. 444-453.

“Country by Country Reporting and Commercial Confidentiality” (co-authored with Arthur Cockfield), Canadian Tax Journal, Vol. 63, no. 3, 2015, pp. 627-660.

“Is the Sale of Depreciable Property Capital or Income in Canada?”, Vol. 66, No. 7, Tax Notes International, May 14, 2012, p. 621.

“CAE Inc.: Depreciable Property or Inventory?”, Canadian Tax Highlights, Volume 20, Number 3, March 2012, p. 6.

“A Comment on Subsection 51(1) and the Application of Subsection 116(5)”, Vol. 15 No. 3, Taxation Law (Ontario Bar Association) 19-22 (May 2005).

“Dividends — Cash or Accrual? A comment on the decision in Banner Pharmacaps NRO Ltd. v. The Queen”, Vol. 14 No. 1, Taxation Law (Ontario Bar Association) 29-33 (August 2003).

Book Chapters

“Legal Advice Privilege for Accountants’ Tax Advice”, in C. Hunt (ed.), Perspectives on Evidentiary Privileges (forthcoming, 2019 Thomson Reuters).

Taxation of Corporate Reorganizations (Carswell, 2019) (Contributing Author, Vol. 2 – Capital Transactions).

T.W. Edgar et al., Materials on Canadian Income Tax, 15th ed. (Toronto: Carswell, 2015). Contributor (with Colin Campbell), Chapter 10, “Dispute Resolution, Statutory interpretation and Tax Avoidance”, pp. 745-814.

“Assessing the Fairness of Tax Avoidance: The Need to Consider Economic Substance”, in Kim Brooks, The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (Carswell, 2013), pp. 329-51.

Brown, Karen B. (Ed.), A Comparative Look at Regulation of Corporate Tax Avoidance”, (Springer, 2012), Chapter 3, “Canada”, pp. 65-105.

T.W. Edgar et al., Materials on Canadian Income Tax, 14th ed. (Toronto: Carswell, 2010). Contributor (with Arthur Cockfield), Chapter 6, “Computation of Profit and Timing Principles for the Recognition of Revenue and Expense”, pp. 427-529.