Professional Ethics In A Tax World – Self-Assessment, Self-Incrimination, The Charter, Crown Fairness And Other Matters

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TABLE OF CONTENTS

1.0 INTRODUCTION .... 1

2.0 KEY PRINCIPLES .... 3

2.1 “Voluntary” Self-Assessment .... 3

2.2 The Nature of Tax Penalties .... 4

2.3 Right Against Self-Incrimination .... 5

2.4 Unjust Enrichment .... 10

3.0 PROFESSIONAL ETHICS .... 10

3.1 Lawyers .... 10

Generally .... 10

To the Client .... 12

To the State, the Legal Profession and Oneself.... 13

To the Courts and Tribunals .... 14

Crown Counsel .... 14

3.2 Accountants .... 16

4.0 SIX ILLUSTRATIVE .... 17

FMC Partner Gordon Funt along with Chuck Burkett, C.A., Professor David Duff and Craig Sturrock, Q.C. presented "Professional Ethics in a Tax World - Self-Assessment, Self-Incrimination, The Charter, Crown Fairness and Other Matters" at the B.C. Tax Conference.

Please see full Publication below for more information.

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