Canada/United States - Can, and Should, the Parol Evidence Rule Be Invoked by or against the Canadian Tax Authorities in Tax Litigation? Lessons from US Jurisprudence

The purpose of this article is to distil lessons from US jurisprudence as to whether the parol evidence rule can be used in tax disputes. By applying these lessons to Canadian law, the article also exemplifies how these lessons can be transplanted elsewhere as a source of influence and guidance.