Sutherland House Announces “Bench Strength: Judging a Century of Tax Avoidance in Canada”
Toronto, ON — In a deep dive into Canadian tax law, Sutherland House has announced the upcoming release of “Bench Strength: Judging a Century of Tax Avoidance in Canada,” written by former senior Finance Canada official Kerry Harnish. This new book takes readers through an intensive examination of the Supreme Court of Canada’s evolving stance on tax avoidance and sheds light on how the Charter of Rights and Freedoms has played a transformative role in court rulings since its enactment.
The book’s findings reveal a dramatic shift in judicial decisions on tax avoidance, with the Supreme Court of Canada historically denying tax avoidance in 83% of cases before the Charter. Since then, however, tax avoidance has been allowed in approximately 73% of disputes, marking a significant change in judicial philosophy that has benefitted high-income earners with access to sophisticated tax strategies. Harnish’s analysis suggests that this trend has raised serious questions about the balance between individual rights and financial obligations, ultimately resulting in greater fiscal pressure on the average Canadian taxpayer.
“Bench Strength” presents a comprehensive review suitable for tax professionals, legal scholars, policymakers, and anyone engaged in Canadian fiscal policy. With a blend of academic analysis and real-world insights, the book also includes historical anecdotes and judge profiles that contextualize Supreme Court decisions, making it accessible to a wide audience.
The book has already drawn notable endorsements. Allan Lanthier, a former senior partner at Ernst & Young, calls it “a fascinating book, and a must-read for anyone concerned about tax avoidance in Canada.” Kim G.C. Moody, Founder of Moodys Private Client, recommends it as “mandatory reading for taxation students and senior practitioners alike.”
Now available for pre-order, “Bench Strength: Judging a Century of Tax Avoidance in Canada” promises to be an essential addition to the discourse around tax policy and the enduring impact of the Charter on Canadian finances.
For those interested in exploring Canada’s legal battles over tax policy and the shifting role of judicial interpretation, “Bench Strength” can be pre-ordered on Amazon.
SOURCE Sasha Stoltz Publicity