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Four UCalgary Law professors - Jennifer Koshan, Jonnette Watson Hamilton, Saul Templeton and Catherine Brown - have been awarded the Shea Nerland Calnan LLP Research Fellowships in Tax Law.

Jonnette and Jennifer will share one fellowship for their joint work "Charter Equality Challenges to Tax Law and Policy," which will examine the role that section 15 of the Charter plays in tax law and policy by reviewing the 250+ Tax Court of Canada and Federal Court of Appeal cases over the past 20 years in which tax provisions have been challenged on the basis of disability, family status, age, and other arguably analogous grounds.

Saul and Catherine will share the second fellowship for separate research projects. Saul's project will examine "The Inequities of Tax Amnesty: Evaluating the Exercise of Discretion of Ministerial Discretion in Voluntary Disclosures," and Catherine's project will look at the “incompatibility between tax policies and the administration of tax systems on the one hand and the objectives of trade agreements on the other.”