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A Case Study In Tax Reform: The Principal Residence, Edwin C. Harris

Dalhousie Law Journal

For most Canadians, "tax reform", in the abstract, is almost a motherhood issue: of course we're in favor of it, particularly if we are referring to that most obtrusive and resented of taxes, the income tax. In fact, as of the end of 1983, we shall have lived twelve years under an income tax r6gime that the federal government was pleased to call "tax reform". Why, then, should there be at least as much clamor for changes to the income tax now as there was in the early 1960s, when the federal government of the day felt impelled to appoint …