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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  

Kim Brooks

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

Date Written: May 11, 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.

Keywords: tax policy, administration, rule of law

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: https://ssrn.com/abstract=2019947

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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