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Settlement, Compromise, and Forgiveness in Canadian Income Tax Law
This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing ...
Into the "Vortex of Legal Precision": Access to Justice, Complexity, and the Canadian Tax System
This thesis is an exploration of access to justice issues in the Canadian tax system. Drawing on the work of Roderick Macdonald, it argues for a broad conception of access to justice based on the empowerment of individuals ...