Foreword: The Honourable Mr. Justice Frank Iacobucci

• Author: Frank Iacobucci
• Pages: 9-10

Foreword

A popular belief of many lawyers and lay persons is that taxation is a field

for specialists only and generalists need not apply. This view is both correct

and incorrect. Nowadays, it is inconceivable to be a part-time tax practition-

er and be successful. The nature of tax law requires constant attention and

commitment to a field in which developments are fast-moving and of sig-

nificant importance. Thus, the opinion that taxation is a paradigm subject

for specialization is correct in the sense that it demands full immersion in

the subject.

But the specialist tag is incorrect unless one views taxation as a huge

monolith unto itself, unrelated to other fields of law and commercial or

human activity. The reality is that taxation, if not omnipresent, shows up in

many areas of the law and of commerce and builds on these areas. In fact,

these related fields have a considerable relevance to, and impact on taxation

matters.

It is against that backdrop that I find this work on Advocacy and Taxation

in Canada of particular interest and importance. The book’s theme of advo-

cacy and taxation illustrates both the pervasive nature of taxation and at the

same time how the role of advocacy plays out in taxation issues and disputes.

I recall that one of Canada’s most distinguished advocates, the late

John Robinette, Q.C., stated that common sense was of central importance

to advocacy. As usual, he was right. Of course, there are many other ingre-

dients that are a part of what constitutes effective advocacy, both oral and

written, and volumes have been written on the subject. This book adds con-

siderable value to the literature on both advocacy and taxation.

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