Steenkamp, Lee-Ann. “Combating Impermissible Tax Avoidance through Efficient Administrative Approaches: What SARS Can Learn from Its Canadian Counterpart”. Comparative and International Law Journal of Southern Africa, vol. 45, no. 2, May 2022, pp. 227-5, https://www.unisapressjournals.co.za/index.php/CILSA/article/view/11379.