Posted: May 12, 2026
Kerry Harnish (LLB’82, MBA’90) published a book in 2025 on the Supreme Court of Canada’s approach to income tax during the period 1920 to 2019, titled Bench Strength, Judging a Century of Tax Avoidance in Canada (Sutherland House Experts, Toronto). The book reveals, and explores why, the Supreme Court and its judges have allowed 73% of tax avoidance disputes since the enactment of the Charter of Rights and Freedoms in 1982, despite denying tax avoidance in 83% of such disputes before 1982.
Bench Strength is available at books stores and online and Kerry has had the privilege of presenting his findings to both tax professionals and law students.
Learn more at Sutherland House.
