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Bench Strength
Judging a Century of Tax Avoidance in Canada
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Kerry Harnish, an expert in tax policy and a former senior official with Finance Canada, provides an authoritative account of the Supreme Court of Canada’s approach to income tax avoidance from 1920 to 2019. He takes us on a journey exploring Canada’s national income tax system, through the opinions of the Court’s nine most influential judges in income tax over the period. Weaved into the narrative are fascinating anecdotes related to many cases and important historical, political, and economic events that likely influenced the Supreme Court and its judges when deciding the disputes.
Contributors
Kerry Harnish
Kerry Harnish spent most of his career at Finance Canada, where he developed income tax policy, and drafted legislation.
