| Author(s) | |
|---|---|
| Publisher | |
| Publication Year |
Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
From: The Federal Court of Appeal and the Federal Court
$4.30
This chapter examines how the Federal Court jurisdiction over tax matters has changed over the past fifty years, and as a result, how the determination of the court’s jurisdiction has caused a lot of ink to flow. The second half examines the importance of the role played by the Federal Court and the Federal Court of Appeal in the interpretation of undefined concepts in tax laws. Finally, it is impossible to ignore the role of the courts regarding questions of tax avoidance. Tax law is a vast field with many specializations. Hundreds of sections and pages of legislation make this an area that is both complex and widely supported by extensive caselaw.
Contributors
Annick Provencher
Annick Provencher, Associate Professor, Faculty of Law, Université de Montréal.
