The Essential GAAR Manual: Policies, Principles and ProceduresCCH Canadian Limited, 2006 - 301 Seiten |
Inhalt
Canada Trustco Mathew and Their Aftermath | 63 |
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 |
Häufige Begriffe und Wortgruppen
abusive tax avoidance Act read aff'g amount analysis anti-avoidance rule apply the GAAR arm's length arrangement Australian dollars avoidance transaction basis bona fide purposes borrowed Canada Trustco Canadian Pacific Limited Canadian Tax Canadian Tax Foundation capital cost allowance capital gain context corporate taxpayer Court of Appeal Court of Canada decision deduction Department of Finance determine disallowed dividend explanatory notes extrinsic aids facts Federal Court GAAR Committee GAAR provisions House of Lords Ibid Income Tax Act intended issue legislation loan Minister Minister's misuse or abuse non-capital losses non-tax purposes object and spirit obtain a tax Opco paragraph Parliament parties preferred shares primarily for bona purchase purposive interpretation Queen reassessment recharacterize relied result scheme section 245 series of transactions specific provisions statutory interpretation Stubart supra note Supreme Court tax benefit tax planning tax treaties taxable taxation taxfiler taxpayer's appeal textual tion transfer Univar USco