Carl Macarthur

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.

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;

Articles

“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).