Is there any case law that states that parity can be achieved between income tax and income tax?
Nova Scotia, Canada
The following excerpt is from R. v. Upton, 2008 NSSC 360 (CanLII):
One should also not lose sight of the fact that exact parity can rarely be achieved. In the case of Her Majesty the Queen v. Chisholm (1985), 1985 CanLII 3587 (NS CA), 67 N.S.R. (2d) 66 MacDonald J.A. in giving the majority decision of the court wrote:
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