We undertake a directed content analysis of Canadian tax jurisprudence to analyze procedural, interpersonal, and informational fairness, and their respective criteria, in the tax context. To facilitate our analysis, we apply Colquitt's (2001) theoretical framework of fairness. Consistent with this framework, we find 198 cases that contain procedural fairness, 34 cases that contain interpersonal fairness, and 37 cases that contain informational fairness. Furthermore, we identify seven criteria of procedural tax fairness (accuracy, bias, consistency, compatibility, correctibility, representativeness, voice), three criteria of interpersonal tax fairness (respect, propriety, timeliness), and four criteria of informational tax fairness (justification, truthfulness, full disclosure, taxpayer technical competence). Implications for taxpayers, tax authorities, and tax researchers are discussed.

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