Faculty Author Type

Current Faculty [David Duff]

Published In

University of Toronto Faculty of Law Review

Document Type


Publication Date



Canada, Taxation Law, Jurisprudence


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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