Sunita Doobay co-authored an article for the Canadian Tax Foundation Publication, the Canadian Tax Highlights. The article discusses the legal principle of Stare Decisis. The Federal Court of Appeal (FCA) in Craig applied the principle of horizontal stare decisis when it based it’s decision on the FCA decision in Gunn. The FCA seems fully aware of the potential conflict within the doctrine of stare decisis: vertical stare decisis clearly favours following the Supreme Court of Canada in Moldowan, and horizontal stare decisis favours following the FCA’s earlier decision in Gunn. The Supreme Court of Canada is scheduled on the 23rd of March, 2012 to hear the appeal to Craig. The section of the Income Tax Act at issue in Craig is section 31, one of the most litigated sections of the Act.
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