Catherine Anne Brown

University of Calgary - Faculty of Law

Murray Fraser Hall

2500 University Dr. N.W.

Calgary, Alberta T2N 1N4

Canada

  • University of Calgary - Faculty of Law

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Rectification of Tax Mistakes versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 61, No. 3, p. 563, 2013
Number of pages: 36 Posted: 04 Nov 2013
Catherine Anne Brown and Arthur J. Cockfield
University of Calgary - Faculty of Law and Queen's University - Faculty of Law
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Abstract:

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tax law, retroactive tax, rectification, mistake, rule of law, transaction costs