Vérification fiscale et équité procédurale: rôle du vérificateur fiscal

In 2013, in the Groupe Enico inc. case, the Superior Court judge stated that a decision-maker cannot have an interest in the decision he makes, and that consequently the role of a tax auditor is incompatible with a mechanism of allowances or bonuses on recovery. In 2016, the Court of Appeal of Québec did not appear to be in agreement with that statement.

This paper does not address the issue of the existence of such a mechanism. Its sole purpose is to answer the following theoretical and purely legal question: if they existed, would premiums based on auditors' ability to collect taxes raise issues of impartiality and conflict of interests in administrative law? The author will focus on the decision-making role of a tax auditor in the use of his auditing powers.