在比較加拿大與我國之移民法制後，本文認為，我國最欠缺的，是缺代完善之難民法制。我國的難民法制，供可效法加拿大「2002年加拿大移民及難民保護法」(IRPA)之模式，於入出國及移民法之中，加入良善之難民法制，以建立符合國際人權法制之標準。再者，我國移民法制的另一個大漏洞，是對於外國人之收容法制，欠缺完善之監督及事後審查法制，對於外國人執行收容之主管機關，本身又兼具有裁判審查之雙重角色，易陷於球員兼裁判之困境，且易侵犯外國人之人身自由，有待修法以改善對於外國人之收容法制。

After comparing the differences of immigration law between Canada and Taiwan, the most deficiency of our country is the absence of comprehensive refugee legal system. Because the Canadian 2002 Immigration and Refugee Protection Act’s experience are pretty and excellent, we can follow Canadian immigration law model. We can add proper refugee legal system into ROC Immigration Law in order to achieve and meet international human standards. Furthermore, the significant drawback in the ROC Immigration Law is that the protection and oversight legal mechanism of detention legal system for alien are not sufficient and cannot protect aliens’ right completely. The disadvantages of detention legal system are that ROC Immigration Law without the oversight mechanism and the ambiguous role of the authority for both immigration administration and judge. This unclear role of immigration authorization will be liable to invade alien’s human rights. In order to protect alien’s human rights, it is necessary to amend the Taiwan’s Immigration Law in order to promote its normal function.