Amir Pichhadze, "Can, and Should, the Parol Evidence Rule Be Invoked by or against the Canadian Tax Authorities in Tax Litigation? Lessons from US Jurisprudence", Bulletin for International Taxation, September 2013, p. 474

Definition of parol evidence rule (p. 474)

In Canada, a widely cited description of the [parol evidence] rule is that by Lambert J.A. of the...

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