Advancing Tax Policy Excellence
Our purpose is to provide non-profit and non-partisan public advocacy in the area of tax law and policy, to provide public information about Canada's domestic and international tax laws, to initiate and generally encourage educational efforts that promote a public understanding and appreciation of Canada's tax laws, to promote, support, and advocate for sound tax policy choices at all levels of government in Canada, and to educate the public on tax policy by providing programs, documentation, and multimedia related to tax policy issues, and by distributing information on tax policy topics to the general public.
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Intervention in Bank of Nova Scotia v. His Majesty the King
The Canadian Centre for Tax Policy is an Intervener in the Supreme Court of Canada case of Bank of Nova Scotia (BNS) v. the King.
The CCTP intervenes to address the public importance of applying the guiding principles of predictability, certainty and fairness in the interpretation of the Income Tax Act. This appeal concerns the interpretation of a provision in the Act concerning the computation of interest. We show that an interpretation grounded in the entire text of the provision and situated within its administration and enforcement context is not only correct but also ensures policy coherence.
You can find the full Supreme Court docket for the case here.
The appeal hearing is tentatively scheduled for January 12-23, 2026.
The Canadian Centre for Tax Policy will present oral argument at the hearing of the appeal.
Our Members
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Afton Titus
Associate Professor, Department of Commercial Law, Cape Town University, Cape Town, South Africa
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Allison Christians
Founder and Director, CCTP; Full Professor and H. Heward Stikeman Chair in Tax Law, McGill University, Montreal, QC, Canada
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André Mendes Moreira
Associate Professor of Tax Law, University of Sao Paolo, Sao Paolo, Brazil
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Blażej Kuźniacki
Professor of Tax Law, Lazarski University and Singapore Management University, Warsaw, Poland
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Colin Jackson
Associate Professor, Schulich School of Law, Dalhousie University, Halifax, N.S., Canada
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Geoffrey Loomer
Associate Professor, Faculty of Law, University of Victoria, Victoria, B.C., Canada
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Ivan Ozai
Assistant Professor, Osgoode Hall Law School, York University, York, ON, Canada
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Leyla Ates
Professor of Tax Law, Altinbas University, Istanbul, Turkey
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Samuel Singer
Associate Professor, uOttawa, Ottawa, ON, Canada
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Tarcisio Diniz Magalhães
Assistant Research Professor, Faculty of Law, Antwerp University, Antwerp, Belgium
