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Between 2000 and 2026

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Lord, G. (2002). Les principes de l’imposition au Canada (13 éd.). Wilson & Lafleur.
Li, J. (2021). The Misuse or Abuse Exception: The Role of Economic Substance. In B. J. Arnold (Ed.), The general anti-avoidance rule: past, present, and future (p. 295). Canadian Tax Foundation.

"This book provides an extensive account of the origins and evolution of the general anti-avoidance rule (GAAR), and offers a comprehensive examination and appraisal of the rule. The book's 28 chapters encompass a wide variety of perspectives on the GAAR; contributors include tax practitioners, academics from around the world, and government officials from the Canada Revenue Agency and the Department of Justice, as well as the former Supreme Court of Canada justice who wrote the reasons for judgment in the leading GAAR case. The book, unique in the thoroughness of its approach and the diversity of its points of view, is intended as the go-to source for government officials, tax professionals, academics, and judges--a reference book covering all aspects of the GAAR: its historical background, its major structural features and shortcomings, the evolution of the case law dealing with the GAAR, and the interpretive issues that continue to cause uncertainty."-- Provided by publisher.
Krishna, V. (2019). Fundamentals of Canadian Income Tax. Volume 1, Personal tax (Second edition.). Thomson Reuters.
Duff, D. (2023). Canadian income tax law (7th edition.). LexisNexis Canada.

"Canadian Income Tax Law provides readers with an overview of the foundations of tax law, including critical cases and expert commentary. Introductory chapters provide a foundation for the study of statutory provisions and judicial decisions, including up-to-date caselaw and analysis; the remaining chapters follow the structure of the Income Tax Act."-- Provided by publisher.
Duff, D. G. (2021). The Interpretive Exercise Under the General Anti-Avoidance Rule. In B. J. Arnold (Ed.), The general anti-avoidance rule: past, present, and future (p. 383). Canadian Tax Foundation = Fondation canadienne de fiscalité.
Canada Privy Council Office. (2001). Guide to making federal acts and regulations. (2nd ed.). Privy Council Office.
Duff, D. G. (2020). General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar’s “Building a Better GAAR” Symposium. Canadian Tax Journal, 68(2), 579–612. https://heinonline.org/HOL/P?h=hein.journals/cdntj68&i=621

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Samtani, P., & Kutyan, J. (2014). GAAR Revisited: From Instinctive Reaction to Intellectual Rigour. Canadian Tax Journal, 62(2), 401–428. https://heinonline.org/HOL/P?h=hein.journals/cdntj62&i=445

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Taylor, R., & Marcil, M.-C. (2022). Duha Printers Revisited: Issues regarding Corporate Control. Canadian Tax Journal, 70(3), 495–562. https://heinonline.org/HOL/P?h=hein.journals/cdntj70&i=563

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Krishna, V. (2019). Fundamentals of income tax law. Carswell.
Li, J. (2006). Economic Substance: Drawing the Line between Legitimate Tax Minimization and Abusive Tax Avoidance. Canadian Tax Journal, 54(1), 23–56. https://heinonline.org/HOL/P?h=hein.journals/cdntj54&i=43

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Deans Knight Income Corp. v. Canada - 2023 SCC 16 (May 26, 2023). https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19939/index.do

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Heckman, G. (2017). Revisiting the Application of Section 7 of the Charter in Immigration and Refugee Protection Part III: Forum - Issues in Administrative and Constitutional Law. University of New Brunswick Law Journal, 68, 312–356. https://heinonline.org/HOL/P?h=hein.journals/unblj68&i=318

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Macklin, A. (2018). Citizenship, Non-Citizenship and the Rule of Law Part II: Ivan C. Rand Memorial Lecture. University of New Brunswick Law Journal, 69, 19–56. https://heinonline.org/HOL/P?h=hein.journals/unblj69&i=25

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Stewart, H. (2015). Bedford and the Structure of Section 7. McGill Law Journal, 60(3), 575–594. https://doi.org/10.7202/1032679ar

In Canada (A.G.) v. Bedford, the Supreme Court of Canada invalidated three prostitution-related provisions of the Criminal Code on grounds of overbreadth and gross disproportionality. The implications of Bedford go well beyond the particular context of sex work and even of criminal law. First, the Court held that the three constitutional norms against overbreadth, arbitrariness, and gross disproportionality are distinct from each other rather than aspects of a single norm against overbreadth. Second, the Court held that a Charter applicant could establish a violation of section 7 by showing that a law is overbroad, arbitrary, or grossly disproportionate in its impact on the life, liberty, or security of only one person and that the effectiveness of the law in achieving its policy objectives was not relevant to these norms. There are some difficulties in understanding this highly individualistic approach to section 7, and those difficulties lead to the third implication. By deferring any consideration of the effectiveness of the law to the question of whether it is a proportional limit on a section 7 right, the Court may be indicating a willingness to do something it has never done before: recognize an infringement of a section 7 right as a justified limit under section 1. The Court’s clarification of the relationship between the norms against overbreadth, arbitrariness, and gross disproportionality is welcome, but its individualistic articulation of those norms is difficult to understand and its suggestion that section 7 violations may now be easier to save under section 1 is troubling.

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Macklin, A. (2004). Disappearing Refugees: Reflections on the Canada-U.S. Safe Third Country Agreement Migration and Refuge in the Twenty-First Century: A Symposium in Memory of Arthur Helton. Columbia Human Rights Law Review, 36(2), 365–426. https://heinonline.org/HOL/P?h=hein.journals/colhr36&i=373

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Mayrand, H., & Smith-Grégoire, A. (2018). À la croisée du chemin Roxham et de la rhétorique politique : démystifier l’Entente sur les tiers pays sûrs. Revue de droit de l’Université de Sherbrooke, 48(3), 321–375. https://doi.org/10.7202/1076188ar

The Agreement between the Government of Canada and the Government of the United States of America for cooperation in the examination of refugee status claims from nationals of third countries (Safe Third Country Agreement) has been subject to criticism since its adoption. Aimed at addressing asylum shopping, the agreement prevents asylum seekers, who have transited through one country, from applying for asylum in the other, subject to certain exceptions. The fact that the agreement applies only to land border ports of entry has led to an increase in irregular entries into Canada, particularly since 2017. The agreement has been the subject of numerous legal challenges. Against this backdrop, the authors analyze the implementation of the agreement in Canadian law and the issues it raises. They argue that the agreement is counterproductive, as if fails to effectively promote the orderly processing of refugee claims from the United States. They also examine the historical background of the numerous legal challenges to the agreement, including the latest Federal Court decision of 2020 which found that the agreement violates section 7 of the Canadian Charter of Rights and Freedoms.

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Stewart, H. (2019). Fundamental justice: section 7 of the Canadian Charter of Rights and Freedoms (Second edition.). Irwin Law.

Section 7 of the Canadian Charter of Rights and Freedoms provides that "[e]veryone has the right to life, liberty and security of the person and the right not to be deprived thereof except in accordance with the principles of fundamental justice." This book analyzes all aspects of section 7. It outlines the place of section 7 in the constitutional order; how courts decide whether a particular legal principle is so fundamental that it merits recognition under section 7; the conditions under which section 7 will apply to a legal dispute; the legal norms that have been recognized, or rejected, as principles of fundamental justice under section 7; and the very limited circumstances in which an infringement of section 7 will be justified under section 1. The second edition has been extensively revised to take into account several significant changes in the law over the last several years, including the Supreme Court of Canada's decisions in Bedford (sex work) and Carter (medically assisted dying).
Monitoring report Canada-United States “Safe Third Country” Agreement: 29 December 2004-28 December 2005. (2006). United Nations High Commissioner for Refugees. http://www.unhcr.org/455b2cca4.html

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De Weck, F. (2017). Non-refoulement under the European Convention on Human Rights and the UN Convention against Torture: The Assessment of Individual Complaints by the European Court of Human Rights under Article 3 ECHR and the United Nations Committee against Torture under Article 3 CAT (1st ed., Vol. 6). Brill Nijhoff. https://doi.org/10.1163/9789004311497

This book offers a comprehensive analysis and comparison of the practice and case law of the European Court of Human Rights and the UN Committee against Torture in the assessment of individual complaints concerning the principle of non-refoulement.

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Last update from database: 4/3/26, 12:00 AM (UTC)