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Advocacy and Taxation in Canada

Advocacy and Taxation in Canada

Edited by David W Chodikoff and James L Horvath


The book brings together contributions from 30 writers including distinguished judges, leading academics, and legal and accounting experts dealing with all aspects of tax litigation and substantive tax law. Specific chapters cover a wide variety of topics including:

  • oral and written advocacy
  • expert evidence
  • fundamentals of business valuation
  • statutory interpretation
  • taxation of derivatives
  • indirect tax
  • GST
  • GAAR
  • aboriginal law
  • and much more

This book will be of interest to anyone that wants to know more about tax law and/or is interested in practicing the "special art" of tax litigation.

Foreword by the Honourable Mr Justice Frank Iacobucci, Supreme Court of Canada.


Part One: Advocacy

A - Appellate Advocacy

How To Write A Persuasive Factum: A Judge's View
The Honourable Mr Justice John I Laskin
Advocacy In the Federal Court of Appeal
The Honourable Mr Justice Marshall E Rothstein
Appellate Advocacy: A Practitioner's Viewpoint
William I Innes
The Role of Ethos, Pathos, and Logos in Tax Appeals
Harry Erlichman

B - Trial Advocacy

An Overview of Planning, Strategy And Tactics of the Trial Process
Alan J Lenczner QC and Peter H Griffin
Good Trial Practices In the Tax Court of Canada
The Honourable Mr Justice Donald G H Bowman
Tax Court Litigation: Representing the Taxpayer
Clifford L Rand
The Good, the Bad And the Ugly: A Crown Perspective On Tax Court Litigation
David W Chodikoff
Witnesses: Preparing For Court and the Court Experience
L Ross Oak
Anatomy Of A Tax Prosecution:A Practical Guide
Robert Goldstein
The Litigation of a Transfer Pricing Case
Robert McMechan

C - Experts and Business Valuations

The Use of Expert Witnesses In Tax Litigation
Alan M Schwartz QC and Edward T Yanoshita
Reflections On The Expert's Role In the Tax Court of Canada
James L Horvath and Steven Hacker
The First Time Experience As An Expert:An American Perspective
Robert Pardo
The Litigious Elements of Business Valuation
Howard E Johnson
Valuing Computer Software Brands and Other Intellectual Property: Concepts, Complexities and Controversies
James L Horvath and Steven Hacker

Part Two: Taxation

Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court Of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls
Professor David Duf
GAAR And the Supreme Court of Canada: The Road To Nowhere
Professor Daniel Sandler
Competent Authority As A Dispute Resolution Tool
Sandra Goldberg and Gary L Zed
Tax Litigation In the New Economy
Professor Arthur Cockfield
Principles for Assessing Aboriginal Income and Commodity Tax in Canada
Milan Legris
GST General Principles
Blake M Murray and Sean Aylward
Challenges For Indirect Tax In the New Economy in Canada: A Prediction of Tax Litigation Issues
Jim Vincze and M Craig Robertson
Income Taxation Of Derivatives
Lara Friedlander and Andrew Auerbach

Published October 2004
Publisher Irwin Law (Canada)
ISBN 9781552210932
Australian RRP $99.00
International Price $90.00
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Law - Advocacy
Law - Taxation
Law - Canadian Law

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