Abstract

http://ssrn.com/abstract=2019947
 


 



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


Kim Brooks


Dalhousie University - Schulich School of Law; Monash University - Faculty of Law

May 11, 2011

THE DELICATE BALANCE: TAX, DISCRETION AND THE RULE OF LAW, pp. 63-77, Chris Evans, Judith Freedman, Richard Krever, eds., IBFD: Amsterdam, 2011

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.

Number of Pages in PDF File: 17

Keywords: tax policy, administration, rule of law

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Date posted: March 11, 2012  

Suggested Citation

Brooks, Kim, A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada (May 11, 2011). THE DELICATE BALANCE: TAX, DISCRETION AND THE RULE OF LAW, pp. 63-77, Chris Evans, Judith Freedman, Richard Krever, eds., IBFD: Amsterdam, 2011. Available at SSRN: http://ssrn.com/abstract=2019947

Contact Information

Kimberley Brooks (Contact Author)
Dalhousie University - Schulich School of Law ( email )
6061 University Ave
Weldon Law Building
Halifax, Nova Scotia B3H4H9
Canada
Monash University - Faculty of Law
Wellington Road
Clayton, Victoria 3800
Australia
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