Origin of Income Tax: War and the History of Canadian Income Tax

In this podcast episode, Nicole O’Byrne speaks to Colin Campbell about his co-authored book with Robert Raizenne, A History of Canadian Income Tax, Volume One, 1917 to 1948 published by the Osgoode Society for Canadian Legal History and the Canadian Tax Foundation in 2022. It is the first installment in a three-volume series on the history of Canadian Income Tax and focuses on the periods of World War I and World War II and the relationship between income tax and the war efforts. The book describes the origins of income tax and its development during the interwar period and its place during World War II. Colin Campbell is an associate professor of law at Western University. He has an MSc from the London School of Economics and Political Science and a PhD from the University of Toronto. He earned his law degree at Western University. He practiced as a tax partner at Davies in Toronto. His practice included tax planning, and he has also represented taxpayers before the Tax Court. He has written extensively on both tax planning and tax administration, but he has a particular interest in tax history. This podcast was produced by Jessica Schmidt. Image credit: Canada. Dept. of Interior / Library and Archives Canada / PA-043768 If you like our work, please consider supporting it: bit.ly/support_WTY. Your support contributes to the Champlain Society’s mission of opening new windows to directly explore and experience Canada’s past.