Settlement, Compromise, and Forgiveness in Canadian Income Tax Law
This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing it with the American system. The comparison reveals differences in the way...
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| Language: | en |
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2013
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| Online Access: | http://hdl.handle.net/10222/36298 |