Colin Campbell

Colin Campbell

Academic Degrees:

B.A. (University of Toronto) 1966; Ph.D. (University of Toronto) 1975; M.Sc. (London School of Economics and Political Science) 1967; LL.B. (University of Western Ontario) 1980; Called to the Bar of Ontario 1982.

Email: ccampb64@uwo.ca
Phone: 519 661-2111 ext. 88414
Office: LB 113

Colin Campbell began his teaching career at Mount Allison University in Sackville, New Brunswick as assistant professor of political science before taking his law degree at Western. Following his call to the bar, he practised as a tax partner in the Toronto firm Davies Ward Phillips & Vineberg LLP. His practice included tax planning for both corporations and individuals and representing taxpayers before the Tax Court and the Federal court of Appeal. Between 1999 and 2009 he taught at Western Law as an adjunct professor. In 2011, Colin began teaching at Western on a full-time basis as associate professor. Colin has written extensively on both tax planning and tax administration and has a particular interest in tax history. Since 2016 he has been the chair of the Canada Revenue Agency’s Offshore Compliance Advisory Committee.

Research Highlights

Books

Administration of Income Tax 2018, Toronto: Carswell, 2018.

Timing and Income Taxation, second edition, with Brian Arnold et al., Toronto: Canadian Tax Foundation, 2015

Taxation of Corporate Reorganizations (with R. Juneja and P. Lamarre), third edition, Toronto: Carswell, 2019

Political Parties and Ideologies in Canada, (with W.E. Christian), Toronto: McGraw-Hill Ryerson (first edition, 1974; second edition, 1982; third edition, 1990).

Parties, Leaders and Ideologies in Canada, (with W.E. Christian) Toronto: McGraw-Hill Ryerson, 1996.
Canadian Political Facts 1945-76, Toronto: Methuen, 1977.

Political Ideologies and the Democratic Ideal, (with T. Ball, R. Dagger & W.E. Christian), third Canadian edition, Toronto: Pearson, 2013.

Articles

"Political Parties and Ideologies in Canada", (with W.E. Christian), in Gagnon and Tanguay (eds.), Canadian Parties in Transition, Nelson, Toronto, 1988 at pp. 45-63.

"The Ideological Tradition in Canadian Politics", (with W.E. Christian), in Paul Fox and Graham White (eds.) Politics: Canada, 7th edition, Toronto, 1991 at pp. 286-196.

"Populism and the Canadian Ideological Tradition", (with W.E. Christian), in Paul Fox and Graham White (eds.) Politics: Canada, 8th edition, Toronto, 1995.

"William Jones", Biographical Dictionary of Modern British Radicals, Vol. 1, Harvester Press, 1978.

"Transfer Pricing Between Members of an International Corporate Group: A Canadian Perspective" (with D.A. Ward), International Business Law Journal, 1994:2, at pp. 256-259.

"Directors and Officers Liability under the Income Tax Act and Other Taxing Statutes", paper presented to Canadian Institute Conference, June 1995.

"Back to the Future: Is it Time to Put Revenue Canada Into Commission?" (with M.Y. Berry), Canadian Tax Journal (1995), 43:6, pp. 1901-1915.

"Concerning the Proposed Federal Court – Tax Court Merger", Canadian Tax Journal (1998), 46:1, pp. 228-232.

"The Proposed Canada Customs and Revenue Agency", (with M.Y. Berry), Canadian Tax Journal (1998), 46:3, pp. 575-588.

"The Future of Canadian Economic Nationalism", British Journal of Canadian Studies 1998 13:1, pp. 97-111.

"Application of the Charter to Civil Penalties in the Income Tax Act", Canadian Tax Journal 2002, 50:1, pp. 1-27.

"Budget Surplus, Democratic Deficit", Canadian Tax Journal (2002) 50:6, pp. 2029-2037.

"Catch 22: A Principled Basis for the Settlement of Tax Appeals" (with D. Sandler), Canadian Tax Journal (2009) 57:4, pp. 762-786.

“Liability for The Tax on SIFT Partnerships: A Rejoinder”, Canadian Tax Journal (2011) 59:4, pp. 709-29.

“Access to Justice in Tax Appeals”, University of New Brunswick Law Journal (2012), vol. 63, pp. 445-458

“J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943”, Canadian Tax Journal (2013), vol. 61:3, pp. 633-670

“Taxation of Non-Residents”, chapter IV in United Nations Department of Social and Economic Affairs, Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, New York: United Nations, 2013, pp. 174-191

“J.L. Ilsley and the transition to the Post-War Tax System: 1943-1946”, Canadian Tax Journal (2015), vol. 63:1, pp. 1-52

“The 1917 Income War Tax Act: Origins and Enactment”, (with Robert Raizenne), presented to Symposium on the Centenary of the Income Tax Act, May, 2016, published in Income Tax at 100 Years, Toronto, Canadian Tax Foundation, 2017, pp. 2:1 to 2:96