Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration

John Bevacqua
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Abstract

There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not unique to Canada. The author proposes a range of options for addressing these issues. Intended as a primer for policy makers' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New Zealand, and in other broadly comparable common-law jurisdictions.
税务官员过失诉讼中的未决争议:加拿大和澳大利亚的见解及政策制定者的参考
加拿大最近发生了许多纳税人指控加拿大税务局官员玩忽职守的案件。这一迅速发展的加拿大判例法构成了目前普通法世界中考虑税务官员侵权责任的最广泛的判例。它还暴露了根本的未解决的争议,这些争议阻碍了纳税人起诉税务官员疏忽的权利限制的法律明确性和确定性。通过与澳大利亚和新西兰的案例比较,本文证实这些未解决的争议并非加拿大独有。作者提出了解决这些问题的一系列选择。这些建议旨在作为政策制定者关注和辩论的入门读物,借鉴了加拿大、澳大利亚和新西兰以及其他具有广泛可比性的普通法司法管辖区采用的司法和立法方法。
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