Tax Avoidance in Canada After Canada Trustco and Mathew (Registro nro. 170431)
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| 000 -LEADER | |
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| fixed length control field | 02129nam a22002657a 4500 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr|||| |||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210901s2007 ca |||||s|||| 00||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781459313897 |
| 035 ## - | |
| -- | 35333 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | vLex |
| 090 ## - | |
| -- | 12195 |
| -- | 12195 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Duff, David G. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Avoidance in Canada After Canada Trustco and Mathew |
| Medium | [Recurso electrónico] / |
| Remainder of title | David G. Duff, Harry Erlichman |
| 256 ## - | |
| -- | Servicio en línea |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Toronto: |
| Name of publisher, distributor, etc | Irwin Law Inc., |
| Date of publication, distribution, etc | 2007 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 recurso electrónico |
| 500 ## - GENERAL NOTE | |
| General note | In October 2005, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queenthe first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. Since then, the Tax Court of Canada has released several decisions in which the GAAR has been considered and applied. The articles in this volume reflect on these decisions and the role of a general anti-avoidance rule more generally by reviewing the decisions themselves, considering other tax avoidance cases in Canada and other countries, and considering the structure and amendment of a GAAR as a matter of legislative policy. By addressing various aspects of tax avoidance jurisprudence as well as the design and amendment of the GAAR, the book makes a positive contribution toward the interpretation and application of this provision. Tax Avoidance in Canada after Canada Trustco and Mathew will appeal to legal theorists, economists, tax advisors, tax litigators, and judges. |
| 506 1# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Disponible solo en los productos indicados |
| Authorized users | vLex Global |
| -- | vLex Global (Academic Edition, excluding Law Schools) |
| -- | vLex Global (U.S. Academic Edition, Law Schools) |
| -- | vLex Global (U.S. Academic Edition, excluding Law Schools) |
| -- | vLex Global (Academic Edition, Law Schools) |
| 650 04 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Derecho Fiscal |
| Geographic subdivision | Canadá |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Erlichman, Harry |
| 740 0# - | |
| -- | vLex Libros (Servicio en línea) |
| 856 40 - LOCALIZACIÓN Y ACCESO ELECTRÓNICO | |
| Identificador Uniforme del Recurso (URI/URL) | https://app.vlex.com/#/sources/35333 |
| 942 ## - | |
| -- | RAA |
| 999 ## - | |
| -- | 170431 |
| -- | 170431 |
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