Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration

Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 2, p. 439-476

38 Pages Posted: 25 Aug 2020

See all articles by John Bevacqua

John Bevacqua

Monash University - Department of Business Law & Taxation

Date Written: July 2020

Abstract

There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not unique to Canada. The author proposes a range of options for addressing these issues. Intended as a primer for policy makers' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New Zealand, and in other broadly comparable common-law jurisdictions.

Keywords: negligence, tax litigation, torts, public policy

Suggested Citation

Bevacqua, John, Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration (July 2020). Canadian Tax Journal/Revue fiscale canadienne, 2020, Vol. 68, No. 2, p. 439-476, Available at SSRN: https://ssrn.com/abstract=3642728

John Bevacqua (Contact Author)

Monash University - Department of Business Law & Taxation ( email )

Caulfield Campus
Sir John Monash Drive
Melbourne, Victoria 3084
Australia

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