Preliminary Sections
| Author | David G. Duff; Harry Erlichman |
| Pages | 1-13 |
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- Tax Avoidance in Canada After Canada Trustco and Mathew
- 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
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