A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada
THE DELICATE BALANCE: TAX, DISCRETION AND THE RULE OF LAW, pp. 63-77, Chris Evans, Judith Freedman, Richard Krever, eds., IBFD: Amsterdam, 2011
17 Pages Posted: 11 Mar 2012
Date Written: May 11, 2011
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.
Keywords: tax policy, administration, rule of law
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