The Resource Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84

Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84

Label
Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
Title
Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
Creator
Subject
Language
eng
Summary
The main question in the Satoma case was whether the general anti-avoidance rule (GAAR) applied if the taxpayer had intentionally triggered subsection 75(2) to avoid the taxation of dividends
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 65 (2017), no. 4 ; p. 993-999
http://library.link/vocab/creatorName
  • Korne, R
  • Côté, J-P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • trust
  • dividend
  • allocation of income
  • case law
Label
Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
Instantiates
Publication
Label
Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
Publication

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