Toronto, ON – Sutherland House Experts announces the upcoming release of “Bench Strength: Judging a Century of Tax Avoidance in Canada” by Kerry Harnish, a former senior official with Finance Canada. This authoritative work offers a stunning exploration of the Supreme Court of Canada’s approach to income tax avoidance over the past century, challenging our understanding of how the Charter of Rights and Freedoms has affected tax rulings and reshaped both corporate and individual finances.
Key Findings:
• Pre-Charter: Supreme Court denied tax avoidance in 83% of cases
• Post-Charter: Court allowed tax avoidance in 73% of disputes
This surprising shift raises crucial questions about individual rights, money, obligations, and the unintended consequences of the Charter era. Harnish’s investigation reveals how judicial interpretations in the Charter era have often favoured high-income taxpayers who can afford sophisticated planning to avoid paying taxes, leaving a hole in government finances for average Canadian taxpayers to fill.
“Bench Strength” is essential reading for:
• Tax professionals
• Legal scholars
• Public policy professionals
• Anyone interested in Canadian fiscal policy
• Every Canadian taxpayer
“Bench Strength” masterfully bridges theory and practice, combining academic rigour with practical gems for readers. It provides historical anecdotes and personal backgrounds of judges that give context to their decisions, while maintaining depth for tax professionals, making it relevant for non-specialists, scholars and tax practitioners alike.
Endorsements of Bench Strength by Kerry Harnish:
“Bench Strength is a fascinating book, and a must-read for anyone concerned about tax avoidance in Canada.”
Allan Lanthier, former senior partner of Ernst & Young and rated as Canada’s leading tax adviser
“This book should be mandatory reading for taxation students and senior practitioners alike.”
Kim G.C. Moody, Founder, Moodys Private Client / Moodys Tax
“Bench Strength: Judging a Century of Tax Avoidance in Canada” is now available for pre-order. Be among the first to dive into this fascinating book about entrepreneurs, business dealings, and some of the greatest Canadian legal minds in history.
Pre-order now: https://www.amazon.ca/Bench-Strength-Judging-Century-Avoidance/dp/1738396444
