Published In

University of Toronto Faculty of Law Review

Document Type

Article

Publication Date

2007

Subjects

Canada, Taxation Law, Jurisprudence

Abstract

The article examines the contributions of Supreme Court Justice Frank Iacobucci in the Canadian tax jurisprudence. The traditional Anglo-Canadian and American judicial approaches to tax statutes was taken into account. Key information about significant tax decisions made by Iacobucci is presented. On the other hand, his judicial restraint and legislative supremacy was also evaluated.

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