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Tax Avoidance in Canada: After Canada Trustco and Mathew

Tax Avoidance in Canada: After Canada Trustco and Mathew


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About the Book

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.\n\nThe 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.

Table of Contents:
Foreword - Justice Peter Cory Preface - Peter W. Hogg, Dean of Osgoode Hall Law School Introduction - Harry Erlichman, Justice Canada CHAPTER 1: The Statutory Context of the GAAR - Harry Erlichman, Livia Singer, Marilyn Vardy, and David E. Spiro - Justice Canada CHAPTER 2: The Relationship Between Statutory Interpretation and Tax Avoidance - Brian J. Arnold, Goodmans CHAPTER 3: General Anti-Avoidance in the United Kingdom - Ian Roxan, The London School of Economics and Political Science CHAPTER 4: Development of the GAAR in the Case Law - Susan L. Van Der Hout, Osler Hoskin Harcourt LLP CHAPTER 5: The GAAR and Canada's Tax Treaties - James R. Wilson, Wilson and Partners, and Jillian M. Welch, McCarthy Tetrault LLP APPENDIX A: Specific Anti-Avoidance Rules: The Purpose Tests APPENDIX B: Specific Anti-Avoidance Rules: The Reason Tests APPENDIX C: The GAAR Table of Cases Index About the Authors

About the Author :
Harry Erlichman is a senior counsel with the Tax Law Section of the Department of Justice, Ontario Regional Office.

Review :
"The book is thoroughly researched and very well written. It will be invaluable to law students, accountants, and judges. It will form an essential element of the library of all who must consider and advise clients on tax problems. I am pleased to enthusiastically recommend it." - The Honourable Mr. Justice Peter Cory, Supreme Court of Canada (retired)


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Product Details
  • ISBN-13: 9781552210604
  • Publisher: Irwin Law Inc
  • Publisher Imprint: Irwin Law Inc
  • Language: English
  • Returnable: N
  • ISBN-10: 155221060X
  • Publisher Date: 15 May 2007
  • Binding: Paperback
  • No of Pages: 278
  • Sub Title: After Canada Trustco and Mathew


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