A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada

Kim Brooks

Abstract


This chapter reviews the separation of powers and the exercise of law-making discretion in Canada as it relates to tax law, in particular the income tax law. The chapter concludes that Canada’s somewhat weak separation of powers has worked reasonably well in achieving the goals of the tax system and the values inherent in the rule of law.

Full Text:

SSRN

Refbacks

  • There are currently no refbacks.