000			02129nam a22002657a 4500
005			20240305165614.0
007			cr|||| ||||
008			210901s2007 ca |||||s|||| 00||0 eng d
020			_a9781459313897
035			_a35333
040			_avLex
090			_c12195 _d12195
100	1		_aDuff, David G.
245	1	0	_aTax Avoidance in Canada After Canada Trustco and Mathew _h[Recurso electrónico] / _bDavid G. Duff, Harry Erlichman
256			_aServicio en línea
260			_aToronto: _bIrwin Law Inc., _c2007
300			_a1 recurso electrónico
500			_aIn October 2005, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen—the 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		_aDisponible solo en los productos indicados _dvLex Global _dvLex Global (Academic Edition, excluding Law Schools) _dvLex Global (U.S. Academic Edition, Law Schools) _dvLex Global (U.S. Academic Edition, excluding Law Schools) _dvLex Global (Academic Edition, Law Schools)
650	0	4	_aDerecho Fiscal _zCanadá
700	1		_aErlichman, Harry
740	0		_avLex Libros (Servicio en línea)
856	4	0	_uhttps://app.vlex.com/#/sources/35333
942			_cRAA
999			_c170431 _d170431