Media type: E-Article Title: Current Tax Reading Contributor: Li, Jinyan; Macnaughton, Alan imprint: Canadian Tax Foundation, 2023 Published in: Canadian Tax Journal/Revue fiscale canadienne Language: Not determined DOI: 10.32721/ctj.2023.71.3.ctr ISSN: 0008-5111 Keywords: General Engineering ; Energy Engineering and Power Technology Origination: Footnote: Access State: Open Access