What is the effect of a court directly or indirectly enforcing the revenue laws of another country?
Alberta, Canada
The following excerpt is from Stringam v. Dubois, 1992 ABCA 325 (CanLII):
For the reasons set out I have concluded that the rule against our courts directly or indirectly enforcing the revenue laws of another country applies here. Moreover, on the facts of this case, I consider that rule to be a "circumstance" or "good reason" to exclude the normal concept of indemnification of a trustee within the rationale of Hardoon v. Belilios (supra).
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