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Articles 91 - 95 of 95
Full-Text Articles in Tax Law
Disability And The Income Tax, David G. Duff
Disability And The Income Tax, David G. Duff
All Faculty Publications
The federal Income Tax Act contains an extensive number of provisions addressing the taxation of families with disabled persons. These provisions, however, have been the subject of a series of ongoing incremental adjustments, and do not reflect a comprehensive and coherent approach to the taxation of these individuals in light of their unique financial circumstances. This article considers the existing income tax provisions regarding families with disabled persons, analyzing the relationship between disabilities and appropriate tax liabilities, and providing suggestions for reform of the current tax structure. Focussing on the goals of tax policy narrowly defined as compared to the …
Interpreting The Income Tax Act - Part 1: Interpretive Doctrines, David G. Duff
Interpreting The Income Tax Act - Part 1: Interpretive Doctrines, David G. Duff
All Faculty Publications
This two-part article discusses the various doctrines to which Canadian courts have referred in interpreting the Income Tax Act, evaluates these doctrines, and proposes an alternative "pragmatic" approach that offers a more open, reasoned, and balanced method of statutory interpretation than each of the alternatives otherwise available. Part 1 of the article reviews the four main doctrines applied by Canadian courts in interpreting the Income Tax Act: strict construction, purposive interpretation, the plain meaning rule, and the words-in-total context approach. After the characteristics of each of these four doctrines have been explained, the article examines leading tax cases in which …
Interpreting The Income Tax Act - Part 2: Toward A Pragmatic Approach, David G. Duff
Interpreting The Income Tax Act - Part 2: Toward A Pragmatic Approach, David G. Duff
All Faculty Publications
Part 1 of this two-part article reviewed the four main doctrines to which Canadian courts have referred in interpreting the Income Tax Act (strict construction, purposive interpretation, the plain meaning rule, and the words-in-total-context approach) and examined leading cases in which these doctrines have been defined and applied. Part 2 of the article evaluates each of the interpretive doctrines examined in part 1 and develops, as an alternative, an explicitly "pragmatic" approach. This alternative approach builds on the words-in-total-context doctrine by interpreting the words of the Act "in their entire context," having regard to the scheme of the Act, the …
Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young
Sex, Tax And The Charter: A Review Of Thibaudeau V. Canada, Lisa Philipps, Margot Young
All Faculty Publications
Section 15 of the Charter offers the promise of redressing many systemic inequalities in the law. This paper considers the implications of section 15 for the taxation of child support payments, an issue raised in the Thibaudeau case. While endorsing the Federal Court of Appeal's decision that the current tax regime is unconstitutional, the authors take issue with the Court's reasoning in reaching this result. In the first part of their paper, the authors address a number of shortcomings in the Court's equality analysis, arguing that the process employed by the Court ignored critical aspects of equality theory. The process …
Taxing Inherited Wealth: A Philosophical Argument, David G. Duff
Taxing Inherited Wealth: A Philosophical Argument, David G. Duff
All Faculty Publications
This paper presents a preliminary argument for the introduction and design of a lifetime accessions tax: a progressive tax on inherited wealth levied on the cumulative lifetime gifts and inheritances of the recipient.' As such, it contains an elaboration of the rationale for the tax and a presentation of distributive principles to govern its design. However, it does not include a detailed exposition of the actual design of the tax, nor an analysis of its feasibility in a given context. As a result, it provides an ethical blueprint for the design of an ideal inheritance tax without fully considering concrete …