TAX, SOCIETY & CULTURE

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Racking Up the Money: RICO and the Revenue Rule

One thing that is often forgotten by "American" legal scholars but not by non American scholars such as Art Cockfield is that in civil law jurisdictions such as Quebec the revenue rule is actually statutory law as part of the Quebec Civil Code. So in Quebec at least the courts on their own can't change the revenue rule which leads me to the conclusion that at the very least the 3 SCofC Quebec justices will be very reluctant to narrow the revenue rule for the common law Canadian provinces without some type of legislative change.

Second the current Canadian government seems to be quite adamant the revenue rule will continue in force for quite some time to come at least for Canadian citizens. I don't doubt there is and will continue to be international pressure on Canada to allow for assistance in collection but how this will all play out and in what time frame is an unanswered question.

Published Apr 23, 2014 by Tim

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