摘要：This article reviews the obstacles to the efficient settlement of tax appeals and, in
particular, the paradox that, while the settlement of the tax disputes is motivated by
uncertainty as to outcome, the jurisprudence suggests that settlements not based on
certainty in the law are unenforceable. The article reviews the methods for settling a tax
appeal before trial and comments critically on the jurisprudence requiring that settlements
be “principled” and the law dealing with ministerial discretion more generally. It concludes
with some suggestions for reform, principally a recommendation that the Income Tax Act
be amended to provide expressly for compromising tax disputes, similar to existing
measures in the United Kingdom and the United States.
