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Concluding Reflections
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From: Bench Strength
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In this chapter, Harnish traces the Supreme Court of Canada’s shifting approach to interpreting the Income Tax Act, from a pre-1982 emphasis on commercial substance to a post-Charter preference for plain-meaning analysis.
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Contributors
Kerry Harnish
Kerry Harnish spent most of his career at Finance Canada, where he developed income tax policy, and drafted legislation.
