Tax Law Practice, from Yesterday to Tomorrow

The author presents his thoughts on the evolution of tax law practice over the last 30 years, as well as on the challenges that practitioners are now facing. Given the particular character of tax laws and their economic and policy objectives, he reviews important changes that have occurred with resp...

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Bibliographic Details
Published in:Canadian tax journal 2013-01, Vol.61, p.45-57
Main Author: Cossette, Pierre
Format: Article
Language:English
Subjects:
Amendments
Cost control
Economic policy
Evolution
Fiscal policy
Income Tax Act-Canada
Income taxes
Intervention
Law
State court decisions
Tax avoidance
Tax courts
Tax legislation
Tax regulations
Taxation
Trials
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Summary:The author presents his thoughts on the evolution of tax law practice over the last 30 years, as well as on the challenges that practitioners are now facing. Given the particular character of tax laws and their economic and policy objectives, he reviews important changes that have occurred with respect to both the courts and the Income Tax Act. He also discusses contributing factors, explaining important legislative amendments and the constant intervention of the courts to review interpretation rules applicable in the context of tax laws. Finally, the author presents his views on how tax law practice should continue to evolve in future years.
ISSN:0008-5111