Canada, Clerkships, Holidays and Seasons, Tax Law, Weirdness

Are the Canadians Better Than Us at Everything?

Last week we asked you for funny Halloween-related stories, including descriptions of wacky costumes or festivities. We were disappointed by your responses.
So we had to turn to our neighbor to the north. These days, Canada is ascendant. Canadians are beating out Americans for jobs at top U.S. law firms. They have Supreme Court justices cool enough to take nude cruises.
And now they’re winning the Halloween costume arms race. Check out this photo:
halloween costumes tax court of canada.jpg
Who are these people? Why, they’re none other than the costumed clerks of the Tax Court of Canada. An explanation of their attire, from TaxProf Blog:

Back Row (from left to right): Captain Income Splitting, Canada Revenue Agency Collections Agent, the Proposed Tax Credit for Child Fitness, Scientific Research Deduction, and Farmer Gunn (of Gunn v. R., 2006 FCA 281).

Front Row (left to right): Valuation Day 1971, Tax on Royalties, and the Competent Authority for the Canada-Barbados Tax Treaty.

Canada: Even their tax lawyers are cooler than our tax lawyers.
Halloween and Taxes, Part II [TaxProf Blog]
Earlier: Prior Above the Law coverage of Canada (scroll down)

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