{"product_id":"tax-avoidance-in-canada-after-david-g-duff-9781552211335","title":"Tax Avoidance in Canada After Canada Trustco and Mathew","description":"In October 2005, the Supreme Court of Canada released its much-anticipated decisions in \u003ci\u003eThe Queen v. Canada Trustco Mortgage Co\u003c\/i\u003e. and \u003ci\u003eMathew v. The Queen\u003c\/i\u003e--the first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian \u003ci\u003eIncome Tax Act\u003c\/i\u003e. Since then, the Tax Court of Canada has released several decisions in which the GAAR has been considered and applied.\u003cp\u003eThe 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.\u003c\/p\u003e\u003cp\u003e\u003ci\u003eTax Avoidance in Canada after \u003c\/i\u003eCanada Trustco\u003ci\u003e and \u003c\/i\u003eMathew will appeal to legal theorists, economists, tax advisors, tax litigators, and judges.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e David G. Duff\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1552211339\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781552211335\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Irwin Law\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 04\/02\/2007\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 278\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.85lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 8.91h x 6.17w x 0.56d\u003c\/p\u003e","brand":"David G. Duff","offers":[{"title":"Paperback","offer_id":48748349948159,"sku":"9781552211335","price":75.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_5b780efc-970e-44c1-96c6-54b1b90f8608.jpg?v=1782628786","url":"https:\/\/www.whiterainbookhouse.com\/products\/tax-avoidance-in-canada-after-david-g-duff-9781552211335","provider":"WR Book House","version":"1.0","type":"link"}