The Essential GAAR Manual: Policies, Principles and Procedures

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Inhalt

Canada Trustco Mathew and Their Aftermath
63
The GAAR Assessment Process
89
The Operation of the GAAR
113
Towards a Textual Contextual and Purposive Interpretation
133
The GAAR and Tax Practitioners
175
GST and the GAAR
191
The GAAR and Treaties
197
The GAAR and the Income Tax Regulations
205
The GAAR in Other Countries
211
APPENDIX A Information Circulars
225
APPENDIX B GAAR Case Law
241
Cases Cited
287
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