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.
Citation Details
David G Duff, "Justice Iacobucci and the 'Golden and Straight Metwand' of Canadian Tax Law" (2007) 57:2 UT Fac L Rev 525.