Access to Justice in the Tax Court of Canada

Journal
Author
Boyle, P.J.
Country
Canada
Published Date
Issue
Bulletin for International Taxation 2021 (Volume 75), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, outlines how the tax courts in Canada incorporate access to justice considerations for taxpayers in the resolution of tax disputes, and identifies current issues in this area.