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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