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US & Canadian Law Reviews, Combined
FILE-NAME: ALLREV
COVERAGE: From 1982 through current
FREQUENCY: Varies by source, see individual source descriptions.
UPDATE-SCHEDULE: Updated regularly - Atypical update schedule/as received from the publisher
CONTENT-SUMMARY:
Combined Canadian Law Reviews contains the full text of documents which are
dedicated to the scholarly review of a variety of legal topics and developments
and are of importance to students, practitioners and academics.
COMPLETE FILE:
Administrative Law Journal
Air Force Law Review
Akron Law Review
Akron Tax Journal
Alabama Law Review
The Alabama Lawyer
Alaska Bar Rag
Alaska Law Review
Albany Law Environmental Outlook
Albany Law Journal of Science and Technology
Albany Law Review
Alberta Law Review.
American Bankruptcy Institute Journal
American Bankruptcy Institute Law Review
American Bankruptcy Law Journal
The American Business Law Journal
American Criminal Law Review
American Indian Law Review
American Journal of Comparative Law
American Journal of Criminal Law
American Journal of International Law
The American Journal of Jurisprudence
American Journal of Law and Medicine
The American Journal of Tax Policy
American Review of International Arbitration
American University International Law Review
American University Journal of Gender Social Policy and the Law
American University Law Review
Animal Law
Annals of Health Law
The Annals of The American Academy of Political and Social Science
Annual Survey of International & Comparative Law
The Appalachian Journal of Law
Appeal: Review of Current Law and Law Reform
Arizona Attorney
Arizona Journal of International and Comparative Law
Arizona Law Review
Arizona State Law Journal
Arkansas Law Review
Army Lawyer
Asian Law Journal
Asian-Pacific Law & Policy Journal
Asper Review of International Business and Trade Law
Ave Maria Law Review
Bankruptcy Developments Journal
Barry Law Review
Baylor Law Review
Berkeley Business Law Journal
Berkeley Journal of African-American Law & Policy
Berkeley Journal of Criminal Law
Berkeley Journal of Employment and Labor Law
Berkeley Journal of Gender, Law & Justice
Berkeley Journal of International Law
Berkeley La Raza Law Journal
Berkeley Technology Law Journal
Boston Bar Journal
Boston College Environmental Affairs Law Review
Boston College International and Comparative Law Review
Boston College Law Review
Boston College Third World Law Journal
Boston University International Law Journal
Boston University Journal of Science and Technology Law
Boston University Law Review
Boston University Public Interest Law Journal
Brigham Young University Education and Law Journal
Brigham Young University International Law & Management Review
Brigham Young University Law Review
Brooklyn Journal of Corporate, Financial & Commercial Law
Brooklyn Journal of International Law
Brooklyn Law Review
Buffalo Environmental Law Journal
Buffalo Human Rights Law Review
Buffalo Intellectual Property Law Journal
Buffalo Law Review
Buffalo Public Interest Law Journal
Buffalo Women's Law Journal
The BYU Journal of Public Law
Les Cahiers De Droit
California Law Review
California Western International Law Journal
California Western Law Review
Campbell Law Review
Canada - United States Law Journal
Canadian Journal of Family Law.
Canadian Journal of Law and Jurisprudence.
Capital Defense Journal
Capital University Law Review
Cardozo Arts and Entertainment Law Journal
Cardozo Journal of Conflict Resolution
Cardozo Journal of International and Comparative Law
Cardozo Journal of Law & Gender
Cardozo Law Review
Cardozo Public Law, Policy & Ethics
Cardozo Studies in Law and Literature
Case Western Reserve Journal of International Law
Case Western Reserve Law Review
Catholic University Law Review
Cato Supreme Court Review
CBA Record
The Champion
Chapman Law Review
Chicago Journal of International Law
Chicago-Kent Journal of Intellectual Property
Chicago-Kent Law Review
Chicano-Latino Law Review
CITYLAW
Cleveland State Law Review
Clinical Law Review
Colorado Journal of International Environmental Law and Policy
Columbia Business Law Review
Columbia Human Rights Law Review
Columbia Journal of Asian Law
Columbia Journal of Environmental Law
Columbia Journal of European Law
Columbia Journal of Gender and Law
Columbia Journal of Law and Social Problems
Columbia Journal of Law & the Arts
Columbia Journal of Transnational Law
Columbia Law Review
Columbia Science and Technology Law Review
Commercial Law Journal
CommLaw Conspectus
Communication Law and Policy
Comparative Labor Law & Policy Journal
Connecticut Insurance Law Journal
Connecticut Journal of International Law
Connecticut Law Review
Connecticut Public Interest Law Journal
Constitutional Commentary
Cornell International Law Journal
Cornell Journal of Law and Public Policy
Cornell Law Review
Court Review
Creighton Law Review
Crime and Justice
Criminal Law Forum
Croatian Arbitration Yearbook
Cumberland Law Review
Currents: International Trade Law Journal
Dalhousie Law Journal.
Delaware Journal of Corporate Law
Delaware Law Review
Delaware Lawyer
Denver Journal of International Law and Policy
Denver University Law Review
DePaul Business & Commercial Law Journal
DePaul Business Law Journal
DePaul International Law Journal
DePaul Journal of Art, Technology & Intellectual Property Law
DePaul Journal of Health Care Law
DePaul Journal of Sports Law & Contemporary Problems
DePaul Law Review
The Digest
Drake Journal of Agricultural Law
Drake Law Review
Duke Environmental Law and Policy Forum
Duke Journal of Comparative and International Law
Duke Journal of Gender Law and Policy
Duke Law and Technology Review
Duke Law Journal
The Dukeminier Awards Best Sexual Orientation Law Review Articles
Duquesne Business Law Journal
Duquesne Law Review
Ecology Law Quarterly
The Elder Law Journal
Emory International Law Review
Emory Law Journal
Employee Rights and Employment Policy Journal
Energy Law Journal
Entrepreneurial Business Law Journal
Environmental Law
ENVIRONS Environmental Law and Policy Journal
Family Court Review - An Interdisciplinary Journal
The Federal Circuit Bar Journal
Federal Communications Law Journal
Federal Courts Law Review
Federal Sentencing Reporter
First Amendment Law Review
FIU Law Review
The Fletcher Forum of World Affairs
The Florida Bar Journal
Florida Coastal Law Review
Florida Journal of International Law
Florida Law Review
Florida State University Journal of Land Use & Environmental Law
Florida State University Journal of Transnational Law & Policy
The Florida State University Law Review
Food and Drug Law Journal
Fordham Environmental Law Review
Fordham Intellectual Property, Media & Entertainment Law Journal
Fordham International Law Journal
Fordham Journal of Corporate & Financial Law
Fordham Law Review
Fordham Urban Law Journal
George Mason Law Review
George Mason University Civil Rights Law Journal
George Washington International Law Review
George Washington Law Review
Georgetown Immigration Law Journal
Georgetown International Environmental Law Review
The Georgetown Journal of Gender and the Law
Georgetown Journal of International Law
The Georgetown Journal of Law & Public Policy
Georgetown Journal of Legal Ethics
Georgetown Journal on Poverty Law and Policy
Georgetown Law Journal
Georgetown Law Journal Annual Review of Criminal Procedure
The Georgetown Public Policy Review
Georgia Journal of International and Comparative Law
Georgia Law Review
Georgia State University Law Review
Golden Gate University
Golden Gate University Environmental Law Journal
Gonzaga Law Review
Great Plains Natural Resources Journal
The Green Bag
Hamline Journal of Public Law & Policy
Hamline Law Review
Harvard Blackletter Journal
Harvard Civil Rights-Civil Liberties Law Review
The Harvard Environmental Law Review
Harvard Human Rights Journal
Harvard International Law Journal
Harvard Journal of Law & Gender
Harvard Journal of Law & Public Policy
Harvard Journal of Law & Technology
Harvard Journal on Legislation
Harvard Latino Law Review
Harvard Law & Policy Review
Harvard Law Review
Harvard Negotiation Law Review
Hastings Business Law Journal
Hastings Communications and Entertainment Law Journal
Hastings Constitutional Law Quarterly
Hastings International and Comparative Law Review
Hastings Law Journal
Hastings Race and Poverty Law Journal
Hastings West-Northwest Journal of Environmental Law and Policy
Hastings Women's Law Journal
Hawaii Bar Journal
Hawaii Law Review
Health Law Journal.
Health Matrix
Hofstra Labor & Employment Law Journal
Hofstra Law & Policy Symposium
Hofstra Law Review
Hong Kong Law Journal
Houston Business and Tax Law Journal
Houston Journal of Health Law & Policy
Houston Law Review
The Houston Lawyer
Howard Law Journal
Howard Scroll: The Social Justice Law Review
Human Rights Brief
I/S: A Journal of Law and Policy for the Information Society
Idaho Law Review
IDEA: The Intellectual Property Law Review
ILSA Journal of International & Comparative Law
Indiana Health Law Review
Indiana International & Comparative Law Review
Indiana Law Journal
Indiana Law Review
Industrial and Labor Relations Review
Intellectual Property & Technology Forum at Boston College Law School
International Journal of Communications Law and Policy
International Journal of Legal Information
International Legal Perspectives
International Legal Theory
Iowa Law Review
Israel Law Review
Issues in Law & Medicine
Ius Gentium
The John Marshall Journal of Computer & Information Law
The John Marshall Law Review
The John Marshall Law School Review of Intellectual Property Law
Journal of Air Law and Commerce
Journal of Animal Law & Ethics
The Journal of Appellate Practice and Process
Journal of Australian Taxation
Journal of Business & Securities Law
The Journal of Catholic Legal Studies
Journal of Contemporary Health Law and Policy
Journal of Contemporary Law
Journal of Contemporary Legal Issues
Journal of Corporation Law
Journal of Criminal Law and Criminology
Journal of Dispute Resolution
Journal of Environmental Law & Litigation
Journal of Ethics & Social Philosophy
The Journal of Gender, Race & Justice
Journal of Health & Biomedical Law
Journal of Health Care Law & Policy
Journal of High Technology Law
Journal of Intellectual Property Law
Journal of International and Comparative Law
The Journal of International Business & Law
Journal of International Legal Studies
The Journal of Islamic Law & Culture
Journal of Land, Resources, & Environmental Law
The Journal of Law and Commerce
Journal of Law and Health
Journal of Law and Policy
The Journal of Law & Economics
Journal of Law, Economics and Policy
Journal of Law & Education
Journal of Law & Family Studies
The Journal of Law in Society
The Journal of Law, Medicine & Ethics
Journal of Law & Politics
Journal of Law & Social Challenges
Journal of Legal Advocacy & Practice
Journal of Legal Aspects of Sport
Journal of Legal Economics
The Journal of Legal Studies
Journal of Legislation
Journal of Maritime Law and Commerce
The Journal of Medicine and Law
The Journal of National Security Law
Journal of National Security Law & Policy
Journal of Online Law
Journal of Paralegal Education and Practice
The Journal of Pharmacy and Law
Journal of Technology Law and Policy
Journal of the American Academy of Matrimonial Lawyers
Journal of the Center for Children and the Courts
Journal of the Institute for the Study of Legal Ethics
The Journal of the Legal Profession
Journal of the Missouri Bar
Journal of The National Association of Administrative Law Judges
Journal of the Patent and Trademark Office Society
Journal on Telecommunications & High Technology Law
The Kansas Journal of Law Public Policy
Kansas Law Review
Kentucky Law Journal
Land and Water Law Review
Law and Business Review of the Americas
Law and Contemporary Problems
Law and History Review
Law and Inequality
Law and Psychology Review
Law and Social Inquiry
Law Library Journal
Law & Policy in International Business
The Law Review of Michigan State University - Michigan State Law Review
Law & Sexuality
Law & Society Review
Law Text Culture
Lawyers Journal
The Legal Studies Forum
Legal Writing: The Journal of the Legal Writing Institute
Lewis & Clark Law Review
Los Angeles Lawyer
Louisiana Bar Journal
Louisiana Law Review
Loyola Consumer Law Review
Loyola Journal of Public Interest Law
Loyola Law and Technology Annual
Loyola Law Review
Loyola Maritime Law Journal
Loyola of Los Angeles Entertainment Law Review
Loyola of Los Angeles International & Comparative Law Review
Loyola of Los Angeles Law Review
Loyola University Chicago International Law Review
Loyola University Chicago Law Journal
Maine Bar Journal
Maine Law Review
Manitoba Law Journal.
Marquette Intellectual Property Law Review
Marquette Law Review
Marquette Sports Law Review
Maryland Journal of Contemporary Issues
Maryland Journal of International Law and Trade
Maryland Law Review
McGeorge Law Review
McGill Law Journal.
Media Law & Policy
Melbourne University Law Review
Mercer Law Review
Michigan Bar Journal
Michigan Journal of Gender and Law
Michigan Journal of International Law
Michigan Journal of Race & Law
Michigan Law & Policy Review
Michigan Law Review
Michigan State University - DCL Journal of International Law
The Michigan Tax Lawyer
Michigan Telecommunications and Technology Law Review
Military Law Review
Minnesota Journal of International Law
Minnesota Journal of Law, Science & Technology
Minnesota Law Review
Mississippi College Law Review
Mississippi Law Journal
Missouri Environmental Law and Policy Review
Missouri Law Review
The Modern American
Montana Law Review
National Black Law Journal
Natural Resources Journal
Naval Law Review
Nebraska Law Review
Nevada Law Journal
Nevada Lawyer
New Criminal Law Review
New England Journal of International and Comparative Law
New England Journal on Criminal and Civil Confinement
New England Law Review
New Hampshire Bar Journal
New Mexico Law Review
New York City Law Review
New York Law School Journal of Human Rights
New York Law School Journal of International & Comparative Law
New York Law School Law Review
New York University Law Review
New York University Tax Law Review
New Zealand Law Review
Nexus, A Journal of Opinion
North Carolina Banking Institute
North Carolina Central Law Journal
North Carolina Journal of International Law and Commercial Regulations
North Carolina Journal of Law and Technology
North Carolina Law Review
North Dakota Law Review
Northern Illinois University Law Review
Northern Kentucky University Law Review
Northwestern Journal of International Law and Business
Northwestern Journal of Law and Social Policy
Northwestern Journal of Technology & Intellectual Property
Northwestern University Journal of International Human Rights
Northwestern University Law Review
Notre Dame Journal of Law, Ethics & Public Policy
Notre Dame Law Review
Nova Law Review
NU Forum
NYU Journal of Law & Business
NYU Journal of Law & Liberty
Ocean and Coastal Law Journal
Ohio Northern University Law Review
Ohio State Journal of Criminal Law
The Ohio State Journal on Dispute Resolution
Ohio State Law Journal
Oklahoma City University Law Review
Oklahoma Law Review
Orange County Lawyer
Oregon Law Review
Oregon Review of International Law
Oregon State Bar Bulletin
Osgoode Hall Law Journal.
Ottawa Law Review.
Pace Environmental Law Review
Pace International Law Review
Pace Law Review
Pacific McGeorge Global Business and Development Law Journal
Pacific Rim Law & Policy Journal
Penn State Environmental Law Review
Penn State International Law Review
Penn State Law Review
Pennsylvania Bar Association Quarterly
Pepperdine Dispute Resolution Law Journal
Pepperdine Law Review
Pierce Law Review
Pittsburgh Tax Review
Psychology, Public Policy, and Law
Public Land & Resources Law Review
Queen's Law Journal.
Quinnipiac Health Law Journal
Quinnipiac Law Review
The Quinnipiac Probate Law Journal
The Record (of the Association of The Bar of the City of New York)
Regent Journal of International Law
Regent University Law Review
Review of Arbitration in Central and Eastern Europe
Review of Banking & Financial Law
The Review of Litigation
Revista De Derecho Puertorriqueno
Revista Juridica Universidad de Puerto Rico
Revista Juridica Universidad Interamericana de Puerto Rico Facultdad de Derecho
Revue de Droit de l'Universite de Sherbrooke
Revue Juridique Themis.
Rhode Island Bar Journal
Richmond Journal of Global Law and Business
Richmond Journal of Law & Technology
Roger Williams University Law Review
Royal Society of Fellows Law Review
Rutgers Business Law Journal
Rutgers Computer and Technology Law Journal
Rutgers Journal of Law and Religion
Rutgers Journal of Law & Public Policy
Rutgers Law Journal
Rutgers Law Record
Rutgers Law Review
Rutgers Race and the Law Review
Saint Louis University Law Journal
Saint Louis University Public Law Review
Saint Louis-Warsaw Transatlantic Law Journal
San Diego International Law Journal
San Diego Law Review
San Francisco Attorney
San Joaquin Agricultural Law Review
Santa Clara Computer and High Technology Law Journal
Santa Clara Law Review
Saskatchewan Law Review.
The Scholar: St. Mary's Law Review on Minority Issues
The Scribes Journal of Legal Writing
Seattle Journal for Social Justice
Seattle University Law Review
Seton Hall Circuit Review
Seton Hall Constitutional Law Journal
Seton Hall Journal of Sport Law
Seton Hall Law Review
Seton Hall Legislative Journal
Shidler Journal of Law, Commerce & Technology
SMU Law Review
SMU Science and Technology Law Review
South Carolina Law Review
South Carolina Lawyer
South Dakota Law Review
South Texas Law Review
Southeastern Environmental Law Journal
Southern California Interdisciplinary Law Journal
Southern California Law Review
Southern California Review of Law and Social Justice
Southern Illinois University Law Journal
Southern University Law Review
Southwestern Journal of Law and Trade in the Americas
Southwestern Law Review
The Sports Lawyers Journal
St. John's Journal of Legal Commentary
St. John's Law Review
St. Mary's Law Journal
St. Thomas Law Review
Stanford Agora
Stanford Environmental Law Journal
Stanford Journal of Civil Rights & Civil Liberties
Stanford Journal of International Law
Stanford Journal of Law, Business and Finance
Stanford Law and Policy Review
Stanford Law Review
Stanford Technology Law Review
Stetson Law Review
Suffolk Journal of Trial & Appellate Advocacy
Suffolk Transnational Law Review
Suffolk University Law Review
Supreme Court Economic Review
The Supreme Court Review
Sustainable Development Law & Policy
Sydney Law Review
Syracuse Journal of International Law and Commerce
Syracuse Journal of Legislation & Policy
Syracuse Law Review
Syracuse Science & Technology Law Reporter
Temple International and Comparative Law Journal
Temple Journal of Science, Technology & Environmental Law
Temple Law Review
Temple Political & Civil Rights Law Review
Tennessee Bar Journal
Tennessee Journal of Law & Policy
The Tennessee Journal of Practice & Procedure
Tennessee Law Review
Texas Bar Journal
Texas Forum on Civil Liberties & Civil Rights
Texas Hispanic Journal of Law & Policy
Texas Intellectual Property Journal
Texas International Law Journal
Texas Journal of Women and the Law
Texas Law Review
Texas Review of Entertainment & Sports Law
Texas Review of Law & Politics
Texas Tech Administrative Law Journal
Texas Tech Law Review
Texas Wesleyan Law Review
Theoretical Inquiries In Law
Thomas Jefferson Law Review
Thomas M. Cooley Law Review
Thurgood Marshall Law Review
The Toledo Journal of Great Lakes' Law, Science & Policy
Toledo Law Review
Touro Law Review
Transactions: The Tennessee Journal of Business Law
Transnational Law & Contemporary Problems
Transportation Law Journal
Tribal Law Journal
Tulane Environmental Law Journal
The Tulane European and Civil Law Forum
Tulane Journal of International and Comparative Law
Tulane Journal of Technology and Intellectual Property
Tulane Law Review
The Tulane Maritime Law Journal
Tulsa Journal of Comparative & International Law
Tulsa Law Review
U.C. Davis Journal of International Law & Policy
U.C. Davis Law Review
UC Davis Business Law Journal
UC Davis Journal of Juvenile Law & Policy
UCLA Asian Pacific American Law Journal
UCLA Entertainment Law Review
UCLA Journal of Environmental Law & Policy
UCLA Journal of International Law and Foreign Affairs
UCLA Journal of Islamic and Near Eastern Law
UCLA Journal of Law and Technology
UCLA Law Review
UCLA Pacific Basin Law Journal
UCLA Women's Law Journal
Unbound: Harvard Journal of the Legal Left
United States-Mexico Law Journal
University of Arkansas at Little Rock Law Review
University of Baltimore Intellectual Property Law Journal
University of Baltimore Journal of Environmental Law
University of Baltimore Law Forum
University of Baltimore Law Review
University of British Columbia Law Review.
University of Chicago Law Review
The University of Chicago Law School Roundtable
The University of Chicago Legal Forum
University of Cincinnati Law Review
University of Colorado Law Review
University of Dayton Law Review
University of Denver Water Law Review
University of Detroit Mercy Law Review
University of Florida Journal of Law and Public Policy
University of Florida Tax Review
University of Illinois Journal of Law, Technology & Policy
University of Illinois Law Review
University of La Verne Law Review
University of Louisville Law
University of Maryland Law Journal of Race, Religion, Gender and Class
University of Memphis Law Review
University of Miami Business Law Review
University of Miami Entertainment and Sports Law Review
University of Miami Inter-American Law Review
University of Miami International and Comparative Law Review
University of Miami Law Review
University of Michigan Journal of Law Reform
University of Missouri at Kansas City Law Review
University of Ottawa Law & Technology Journal
University of Pennsylvania Journal of Business and Employment Law
University of Pennsylvania Journal of Constitutional Law
University of Pennsylvania Journal of International Economic Law
University of Pennsylvania Law Review
University of Pittsburgh Journal of Technology Law & Policy
University of Pittsburgh Law Review
University of Richmond Law Review
University of San Francisco Law Review
University of St. Thomas Law Journal: Fides et lutitia
University of the District of Columbia Law Review
University of Toronto Faculty of Law Review.
University of Toronto Law Journal.
USAFA Journal of Legal Studies
Utah Bar Journal
Utah Law Review
UWLA Law Review
Valparaiso University Law Review
Vanderbilt Journal of Entertainment and Technology Law
Vanderbilt Journal of Transnational Law
Vanderbilt Law Review
Vermont Bar Journal & Law Digest
Vermont Journal of Environmental Law
Vermont Law Review
Victoria University of Wellington Law Review
Villanova Environmental Law Journal
Villanova Law Review
Villanova Sports & Entertainment Law Journal
Virginia Environmental Law Journal
Virginia Journal of International Law
Virginia Journal of Law and Technology
Virginia Journal of Social Policy and the Law
The Virginia Journal of Sports and the Law
Virginia Law & Business Review
Virginia Law Review
Virginia Sports and Entertainment Law Journal
Virginia Tax Review
Wake Forest Intellectual Property Law Journal
Wake Forest Law Review
Washburn Law Journal
Washington and Lee Journal of Civil Rights and Social Justice
Washington Law Review
Washington & Lee Law Review
Washington University Global Studies Law Review
Washington University Journal of Law & Policy
Washington University Journal of Urban and Contemporary Law
Washington University Law Review
The Wayne Law Review
West Virginia Law Review
Westchester Bar Journal
Western New England Law Review
Western State University Law Review
Whittier Journal of Child and Family Advocacy
Whittier Law Review
Widener Law Journal
Widener Law Review
Willamette Journal of International Law and Dispute Resolution
Willamette Law Review
William and Mary Bill of Rights Journal
William and Mary Environmental Law and Policy Review
William and Mary Journal of Women and the Law
William & Mary Law Review
William Mitchell Law Review
Windsor Review of Legal and Social Issues.
Windsor Yearbook of Access to Justice.
Wisconsin Environmental Law Journal
Wisconsin International Law Journal
Wisconsin Journal of Law, Gender & Society
Wisconsin Law Review
Women's Rights Law Reporter
Wyoming Law Review
Yale Human Rights & Development Law Journal
Yale Journal of Health Policy, Law, and Ethics
Yale Journal of International Law
Yale Journal of Law and Feminism
Yale Journal of Law and the Humanities
Yale Journal of Law & Technology
Yale Journal on Regulation
Yale Law Journal
Yale Law & Policy Review
SELECTED DOCUMENTS:
American Journal of Trial Advocacy
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SAMPLE-DOC:
LEVEL 1 - 3 OF 26 ITEMS
Copyright (c) 2003 The Alberta Law Review
Alberta Law Review
September, 2003
41 Alberta L. Rev. 425
LENGTH: 11540 words
ARTICLE: Missing the Net: The Law and Economics of Alberta's NHL Players Tax
DONALD J.S. BREAN AND ALDO FORGIONE *
* Donald Brean is a professor of finance and economics at the Rotman School of
Management, University of Toronto. While writing this article, he was visiting
Professor at Ecole Superieure de Commerce de Paris. Aldo Forgione, LL.B., LL.M.,
SJD Candidate (University of Toronto, Faculty of Law); Partner, Forgione Law
Offices.
SUMMARY:
... Canada's hockey teams -- both men and women -- were heralded as national
heroes when they won gold medals at the 2002 Winter Olympics. ... Where a
non-resident athlete receives income or salary from a sports team based in
Canada, Canadian tax authorities treat the athlete's remuneration as employment
income from a Canadian source. So any salary, wages, or other remuneration paid
to an NHL player by a Canadian-based hockey team would constitute employment
income for Canadian tax purposes and form part of the athlete's taxable income
in Canada. ... The taxpayer must report his worldwide income to Canada and pay
the balance, if any, of income tax due after receiving a foreign tax credit on
account of income taxes paid to the U.S. No credit or allowance for the NHL
Players Tax will be provided to the Canadian resident. ... The player will not
receive a foreign tax credit from Canada, but will likely receive a tax credit
from his home country for the amount of income tax paid (including NHL Players
Tax) to any Canadian governments. ... First, on the revenue-side, it is a
surtax on a particular category of income -- the earnings of hockey players. ...
HIGHLIGHT:
The Province of Alberta has introduced a tax on the income of all NHL players
earned in every game played in Alberta. The Alberta government intends to
forward the revenues from the tax to the ownership groups of the Province's two
NHL teams -- the Edmonton Oilers and the Calgary Flames. Reaction to the tax has
been harsh. Criticism ranges from allegations of interference with collective
bargaining rights to discriminatory treatment of high profile taxpayers in
violation of the North American Free Trade Agreement. The NHL Players Tax is
designed to take advantage of the practical application of international foreign
tax credit and treaty rules to effectively transfer tax revenues from foreign
coffers to the Alberta Treasury. After exploring the stated rationale and
incidence of the tax, the authors conclude that Alberta's NHL Players Tax is
likely to fail to achieve its objectives. Moreover, the tax represents
aggressive extension of the province's tax authority with no public benefit.
La province de l'Alberta a introduit un impot sur le revenu des joueurs de la
LNH pour chaque partie disputee sur le sol albertain. Le gouvernement de
l'Alberta a l'intention d'envoyer les revenus provenant de cet impot aux groupes
proprietaires des deux equipes de la LNH de la province, a savoir les Oilers
d'Edmonton et les Flames de Calgary. La critique a cet egard a ete severe et a
varie d'allegations d'ingerence avec des droits syndicaux au traitement
discriminatoire de contribuables notoires en violation avec l'Accord de
libre-echange nord-americain. L'impot paye par les joueurs de la LNH a ete concu
de maniere a profiter de l'application pratique des credits d'impot
internationaux et des regles du traite dans le but de transferer efficacement
des revenus imposables de coffres etrangers a ceux de l'Alberta. Apres avoir
examine la justification de cet impot et ses incidences, les auteurs concluent
que l'impot albertain pour les joueurs de la LNH n'atteindra vraisemblablement
pas son objectif. De plus, cet impot represente un prolongement agressif des
autorites fiscales de la province sans presenter aucun avantage pour le public.
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[*426] I. INTRODUCTION
Canada's hockey teams -- both men and women -- were heralded as national
heroes when they won gold medals at the 2002 Winter Olympics. While hockey
captures the essence of the Canadian identity, the sport is also big business.
Like most business, professional hockey often turns to government for favours.
However, when the federal government proposed limited financial assistance to
several National Hockey League (NHL) franchises in January 2000, there were
virulent reactions from groups opposed to the use of public funds to promote
private interests. Most provincial governments thereafter abandoned plans to
assist struggling hockey franchises. Alberta is an exception. Alberta enacted
tax legislation designed to financially support the province's two NHL teams by
taxing athletes playing professional hockey in Alberta.
All NHL players pay a special levy to the Treasury of Alberta amounting to
12.5 percent of the player's income for every regular season game played in
Alberta since September, 2002. n1 The new levy, referred to as the NHL
Players Tax, is the first of its kind in Canada. Several jurisdictions in the
U.S. tax visiting athletes and entertainers, but none have the design or policy
of the NHL Players Tax as enacted in Alberta. The NHL Players Tax levy is
targeted exclusively at hockey players and the proceeds are funneled to the
owners of Alberta's two NHL teams.
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