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- W2916909959 abstract "The Bon-Secours codification confirms that legislative purpose has a role to play in the interpretation of taxing statutes. Plain meaning is a safe and predictable harbour. Dickson C.J.'s exhortations in favour of purpose are not particularly easy to implement (either in the context of interpreting the Charter or in the context of interpreting the Income Tax Act). So the question becomes, when must we forsake plain meaning for purpose?The solution begins with Estey J.'s ruminations in Stubart itself. Estey J. has suggested that the Income Tax Act serves three potential interests . These are, 1) the raising of revenue to fund government, 2) the achievement of equity among taxpayers in the raising of that revenue and 3) the achievement of fiscal and social policies unrelated to the raising of revenue. If the provision under scrutiny speaks primarily to state interest one (the normative tax structure), an investigationof legislative purpose maybe necessary. If the provision speaks to state intereststwo or three, a plain meaning interpretation should suffice.If purpose it must be, then the Report of the Royal Commission on Taxationprovides an authoritative exposition of both the Canadian tax law evolution priorto 1966 as well as the public policy choices considered by the Department ofFinance and the legislators prior to the enactment of the 1971 Act.Context is the key to the Supreme Court's purpose-based interpretation ofthe Charter and context will become the key to a purpose-based interpretation ofour normative tax structure.Seemingly contradictory tax avoidance cases make more sense once it isaccepted that in state interest one terrain the interpretation exercise should focus on identifying the contextual factor that is determinative. The author proposes several factors to be treated as determinative in the interpretation of certainaspects of our income tax regime.Today our judges are being asked, in certain circumstances, to create lawbased upon the public policy underpinnings that Parliament has determined should animate the law. So long as our tax courts identify the contextual factors that are determinative and provide transparent reasons for judgment that enumerate the public policy choices, this should be a rewarding time for tax court judges charged with doing their job based on: empiricism not dogmatism, imagination rather than literalness." @default.
- W2916909959 created "2019-03-02" @default.
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- W2916909959 date "1995-12-01" @default.
- W2916909959 modified "2023-09-26" @default.
- W2916909959 title "THE INCOME TAX ACT, THE RULES OF INTERPRETATION AND TAX AVOIDANCE, PURPOSE VS PLAIN MEANING: WHICH, WHEN AND WHY?" @default.
- W2916909959 hasPublicationYear "1995" @default.
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