Tax Avoidance in Canada After Canada Trustco and Mathew
- Publisher:
- Irwin Law Inc.
- Publication date:
- 2007-09-01
- Authors:
-
David G. Duff
Harry Erlichman - ISBN:
- 9781459313897
Description:
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 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.
Index
- Preliminary Sections
- Foreword
- The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew
- Economic Substance': Drawing the Line Between Legitimate Tax Minimization and Abusive Tax Avoidance
- The Minister's Burden under GAAR
- The Supreme Court's GAAR Decisions: Change or Chimera?
- Window Dressing as Something Other than Sham
- Converging Tracks? Recent Developments in Canadian and U.K. Approaches to Tax Avoidance
- Tax Avoidance in the United Kingdom, New Zealand, and Australia: The Sun Never Sets on the Judicial Umpire
- Retroactivity and the General Anti-Avoidance Rule
- Designing and Implementing a Target-Effective General Anti-Avoidance Rule
- Table of Cases