Celebrating the Centennial of Income War Tax Act, 1917: The Future by the Light of 100 Candles

Income Tax at 100th Years: Essays and Reflections on the Income War Tax Act, Canadian Tax Foundation, 2017, ISBN: 978-0-88808-298-5

Osgoode Legal Studies Research Paper No. 74

13 Pages Posted: 30 Mar 2018

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Scott Wilkie

Blake, Cassels & Graydon LLP

Date Written: October 1, 2017

Abstract

This paper pays homage to the Canadian Income War Tax Act, 1917. It is the overview chapter of a monograph titled Income Tax at 100th Years: Essays and Reflections on the Income War Tax Act. It explains why the “birthday” of a statute is worth celebrating: it is a living memoir of nationhood; it embodies enduring Canadian values (fairness and inclusiveness); and, among others, it is an indispensable part of the Canadian democratic process. The paper also reviews the evolution of the law, policy and principles and highlights the fact that tax law is accessory to general law and tax expenditures are collective consumption by the national family. It emphasizes the importance of politics, tax professionals and processes in making the tax system work. It concludes by saying that the centennial anniversary of the IWTA gave us an opportunity to examine ourselves as Canadians.

Keywords: Centennial of Canadian income tax; Income Tax War Act; Conscription of Wealth; equity and fairness

Suggested Citation

Li, Jinyan and Wilkie, Scott, Celebrating the Centennial of Income War Tax Act, 1917: The Future by the Light of 100 Candles (October 1, 2017). Income Tax at 100th Years: Essays and Reflections on the Income War Tax Act, Canadian Tax Foundation, 2017, ISBN: 978-0-88808-298-5, Osgoode Legal Studies Research Paper No. 74, Available at SSRN: https://ssrn.com/abstract=3152558

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

Scott Wilkie

Blake, Cassels & Graydon LLP ( email )

199 Bay St #4000
Toronto, Ontario
Canada

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