Founded in 1945 as an independent tax research organization under the joint sponsorship of the Canadian Institute of Chartered Accountants and the Canadian Bar Association, the Canadian Tax Foundation provides a unique forum for lawyers, accountants, academics, and other tax professionals to work together for the betterment of the Canadian tax system and the tax profession in general. The Foundation is Canada’s leading source of insight on tax issues; it promotes understanding of the Canadian tax system through analysis, research, and debate, and provides perspective and impartial recommendations concerning its equity, efficiency, and application. The Foundation fulfils its educational mandate through conferences, seminars, and a wide range of publications. The Foundation also sponsors or directly carries out expert research in the fields of taxation and public finance, publishes the results of that research, and provides opportunities for discussion of tax issues among business and professional people, academics, and government officials.