A helpful way to keep up with recent legal developments in Canada is to follow the output of the country’s leading law firms.From Fraser Milner Casgrain comes a nice note on a decision of the British Columbia Court of Appeal involving an investigation by the tax authorities. As the Court explained in R. v. He, […] Read more

The highest courts of both the United States and Canada have both recently pronounced on claims relating to the unfairness of local government taxation systems. Before the Supreme Court of Canada, the argument went to the substantive reasonableness of the municipal by-law at issue. Further south, the Supreme Court of the United States was asked […] Read more

The UK Supreme Court’s decision of last week in Humphreys v Revenue Commissioners puts me to thinking about sliding scales. These are quite common in public law. At base, the idea is that greater scrutiny will be paid to decisions (or statutory provisions) in some circumstances, and less in others. Old world administrative lawyers will […] Read more