are economically equivalent to interest payments.”This article considers how Canada should respond to the recommendations … have been implemented in other countries. A final section concludes by considering how Canada should respond to BEPS Action …

Canada is one of many countries where taxpayer rights are becoming an increasingly common topic of discourse among … chapter surveys the contemporary theoretical, legal, and political landscape of taxpayer rights in Canada. Part I outlines the … theoretical and legal sources from which taxpayers may be said to have rights. Part II examines Canada's Taxpayer Bill of Rights …

maxima), as that identifies the individual representing an "officer" defined by Canada's Income Tax Act and Canada Pension … office/officer is Canada's public money and is no longer the individual's private property …

lieu of other forms of compensation in Canada but not so in the United States …