Justice Iacobucci and the 'Golden and Straight Metwand' of Canadian Tax Law

University of Toronto Faculty of Law Review, Vol. 57, pp. 525-597, 2007

56 Pages Posted: 20 Aug 2009 Last revised: 22 Jul 2017

See all articles by David G. Duff

David G. Duff

Peter A. Allard School of Law, University of British Columbia

Date Written: 2007

Abstract

The article examines the contributions of Supreme Court Justice Frank Iacobucci in the Canadian tax jurisprudence. The traditional Anglo-Canadian and American judicial approaches to tax statutes was taken into account. Key information about significant tax decisions made by Iacobucci is presented. On the other hand, his judicial restraint and legislative supremacy was also evaluated.

Keywords: Canada, Taxation Law, Jurisprudence

Suggested Citation

Duff, David G., Justice Iacobucci and the 'Golden and Straight Metwand' of Canadian Tax Law (2007). University of Toronto Faculty of Law Review, Vol. 57, pp. 525-597, 2007. Available at SSRN: https://ssrn.com/abstract=1457994

David G. Duff (Contact Author)

Peter A. Allard School of Law, University of British Columbia ( email )

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Vancouver, British Columbia V6T 1Z1
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604-833-8108 (Fax)

HOME PAGE: http://www.allard.ubc.ca/faculty-staff/david-g-duff

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