New grad wins Canadian Tax Foundation prize

Michael Royal ’12 has won the 2011-2012 Canadian Tax Foundation Fasken Martineau DuMoulin Award. The award recognizes the top student tax-related research paper in the Ontario region.

Royal won the prize for his paper entitled “Improving the Current Approach to Subsection 245(4): Focusing on Conditions of Application and Specific Anti-Avoidance Rules to Determine the Intended Boundaries of a ‘Tax Benefit’”. Royal completed his paper as part of an independent research project with Western Law professor Colin Campbell this past spring.

“My independent research course provided an opportunity to learn and write about the general anti-avoidance rule, which is becoming an increasingly important issue in both tax planning and tax litigation,” says Royal. 

“This project also allowed me to work closely with Professor Campbell whose guidance was integral to my paper,” he adds.

Royal, who currently is completing a judicial clerkship at the Tax Court of Canada, will receive a $2,000 prize.  An abstract of the paper and an announcement of his win will be published in the upcoming issue of the Canadian Tax Journal.