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Saul will continue his research on future implications of automatic, international tax information exchange, with a focus on domestic taxpayer privacy. Canadian scholarship has not focused on taxpayer privacy at the domestic level since the 1970s, so the area is due for an update, particularly in light of recent legislative changes removing privacy protections as part of criminal law reform and counter-terrorism legislation.

Fenner's research will examine the efficacy of Alberta's carbon tax and the Climate Leadership Implementation Act, which is designed to generate revenues and incentives for initiatives that support Alberta's efforts to adapt to climate change. Fenner will lay out in detail the anatomy and mechanics of the carbon tax as it continues to play out over its first year of application. The result will be compared to other decarbonizing initiatives (e.g., cap and trade programs and carbon taxing) from a number of provincial and state jurisdictions.

The Shea Nerland LLP Research Fellowships in Tax Law consist of two $10,000 research fellowships that are kindly being offered by Shea Nerland LLP. The fellowships are held by faculty members and the funds will go entirely toward employing a JD or graduate student to do legal research in the area of tax law and policy and who are supervised by the fellowship holder.