Document Type
Book Chapter
Publication Date
1-1-2011
Keywords
revenue authority discretions, separation of powers
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.
Recommended Citation
Kim Brooks, "A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada" in Chris Evans, Judith Freedman et al, eds, e Delicate Balance: Tax, Discretion and the Rule of Law (IBFD, 2011) 63.
