Contribution to Book
A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada
Articles, Book Chapters, & Popular Press
Document Type
Book Chapter
Publication Date
1-1-2011
Keywords
- Law Making Discretion,
- Income Tax Law,
- Canada,
- Separation of Powers,
- Rule of Law,
- Administration,
- Tax Policy
Disciplines
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.
Citation Information
Kim Brooks, "A Reasonable Balance: Revenue Authority Discretions and the Rule of Law in Canada" in Chris Evans et al, eds, The Delicate Balance: Tax, Discretion and the Rule of Law (Amsterdam, The Netherlands: IBFD, 2011) 63.