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Full-Text Articles in Law
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, Kim Brooks
Articles, Book Chapters, & Popular Press
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.
The Meaning Of 'Enterprise,' 'Business' And 'Business Profits' Under Tax Treaties And Eu Tax Law (Canada), Kim Brooks
The Meaning Of 'Enterprise,' 'Business' And 'Business Profits' Under Tax Treaties And Eu Tax Law (Canada), Kim Brooks
Articles, Book Chapters, & Popular Press
This chapter explores the meaning of business as it is used in Canadian income tax law given the four purposes that concept serves.