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Tax Avoidance in Canada

The General Anti-Avoidance Rule

Tax Avoidance in Canada( )
Editor: Erlichman, Harry
ISBN:978-1-55221-060-4
Publication Date:Jan 2002
Publisher:Irwin Law, Incorporated
Book Format:Paperback
List Price:AUD $90.00
Book Description:

The introduction of section 245, the General Anti-Avoidance Rule (GAAR), as part of the 1987 reforms to the Income Tax Act generated considerable controversy. After an initial flurry of commentary, the tax community patiently awaited both the application of the GAAR by the Canada Customs and Revenue Agency and its interpretation by the courts. Now that the first judicial stirrings have been felt, it is an appropriate time to reconsider the role of the GAAR in light of developments in...
More Description

Book Details
Pages:309
Detailed Subjects: Business & Economics / Taxation / General
Law / Taxation
Physical Dimensions (W X L X H):15.24 x 22.86 x 1.748 cm
Book Weight:0.451 Kilograms



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