Publications

Fines and Penalties

Section 67.6: “In computing income, no deduction shall be made in respect of any amount that is a fine or penalty (other than a prescribed…

Bribery and the Rule of Law

Attorney General (and Minister of Justice) Jody Wilson-Raybould’s resignation following the government’s SNC-Lavalin debacle highlights how the “rule of law” applies to public prosecutions under…

Auditor General Finds Problems in Amending Tax Legislation

On November 3, 2009, the Auditor General of Canada released her Fall 2009 report. In this report, the Auditor General found that the Department of Finance…