A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada

Kim Brooks

A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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.

Original language	Canadian English
Title of host publication	A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada
Publication status	Published - Jan. 1 2011

Keywords

Law Making Discretion
Income Tax Law
Canada
Separation of Powers
Rule of Law
Administration
Tax Policy

Disciplines

Constitutional Law
Law
Legislation
Tax Law

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

https://dal.novanet.ca/permalink/01NOVA_DAL/1nek75v/alma990034431080107190

Cite this

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KW - Law Making Discretion

KW - Income Tax Law

KW - Canada

KW - Separation of Powers

KW - Rule of Law

KW - Administration

KW - Tax Policy

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A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada

Abstract

Keywords

Disciplines

UN SDGs

Access to Document

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