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 45, no. 2 (May 26, 2022): 227–257. Accessed January 9, 2026. https://www.unisapressjournals.co.za/index.php/CILSA/article/view/11379.