Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and … transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax … information and tax secrecy. Topics include the collection of data, the sharing of information domestically and internationally …

much more purposivist over time. In contrast, the Tax Court has not grown more normative and has followed the same trend … toward textualism as most other courts. But although the Tax Court has become more broadly textualist, it prioritizes … suggests that each authority adopts its own flavor of textualism or purposivism.These findings complicate the literature on tax …