Category Archives: Legitimate Expectations

Legal Effect of CRA and DoF Publications

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Many taxpayers and tax professionals either refer to or rely on government publications in order to determine the tax consequences or tax implications of events and transactions.  These publications, often called soft-law, can give rise to various legal effects and consequences.

In the link to book chapter, below, Dean Lorne Sossin and Sas Ansari explore the interaction of soft-law and tax administration in Canada.

Get a copy of the Book Chapter HERE.

Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3

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Legitimate Expectations, Soft Law, and Tax Administration

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Legitimate Expectations and Tax Administration

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Dear Lorne Sossin and Sas Ansari have co-authored a book chapter in Legitimate Expectations in the Common Law World, entitled “Legitimate Expectations in Canada: Soft Law and Tax Administration”.

The Chapter examines the current state of the administrative law doctrine of legitimate expectations as applied to the Canada Revenue Agency’s administration of tax legislation.  It provides a complete overview of the doctrine, its application as supported by Canadian law, and the areas for further exploration and expansion.

Of interest to professionals who deal with the CRA (or other administrative agencies).

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Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3

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