The Resource Canada and the GAAR: a catch-all for abusive/avoidance tax planning

Canada and the GAAR: a catch-all for abusive/avoidance tax planning

Label
Canada and the GAAR: a catch-all for abusive/avoidance tax planning
Title
Canada and the GAAR: a catch-all for abusive/avoidance tax planning
Creator
Subject
Language
eng
Summary
This article discusses the Canadian government's efforts to curb tax planning it considers abusive through a general anti-avoidance rule, or GAAR. The authors discuss the GAAR's history from its introduction to its current use by Canada's tax authorities, its interpretation in Canadian courts and its impact on Canadian tax planning. They focus particular attention on the GAAR's application to personal and offshore planning. The article concludes with a brief discussion of the Canadian government's efforts to close the 'gaps' it perceives in the Canadian courts' interpretation and application of the GAAR
Citation source
In: Trusts & trustees. - Oxford. - Vol. 25 (2019), no. 1; p. 75-92
http://library.link/vocab/creatorName
  • Bueschkens, M.A
  • Mann, B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • anti-avoidance
  • tax planning
  • tax evasion
  • tax avoidance
  • aggressive tax planning
  • penalties
  • case law
Label
Canada and the GAAR: a catch-all for abusive/avoidance tax planning
Instantiates
Publication
Label
Canada and the GAAR: a catch-all for abusive/avoidance tax planning
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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