Tax Avoidance in Canada After Canada Trustco and Mathew - AZ
- Window Dressing as Something Other than Sham
- Economic Substance': Drawing the Line Between Legitimate Tax Minimization and Abusive Tax Avoidance
- The Supreme Court's GAAR Decisions: Change or Chimera?
- Preliminary Sections
- The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew
- Designing and Implementing a Target-Effective General Anti-Avoidance Rule
- The Minister's Burden under GAAR
- Retroactivity and the General Anti-Avoidance Rule
- 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
- Table of Cases
- Foreword