The Resource Interpreting the Income Tax Act

Interpreting the Income Tax Act

Label
Interpreting the Income Tax Act
Title
Interpreting the Income Tax Act
Creator
Subject
Summary
This two-part article discusses the various doctrines to which Canadian courts have referred in interpreting the Income Tax Act, evaluates these doctrines, and proposes an alternative "pragmatic" approach that offers a more open, reasoned, and balanced method of statutory interpretation
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto Ontario. - Vol. 47 (1999),
http://library.link/vocab/creatorName
Duff, D.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
income tax law
Label
Interpreting the Income Tax Act
Publication

Library Locations

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