The Resource Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
Resource Information
The item Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article first summarizes the facts of the case, the basis on which the revenue authorities sought to apply Canada's general anti-avoidance rule (GAAR), and the decision of the Tax Court of Canada. It then reviews the Federal Court of Appeal decision, considering its interpretation of the GAAR and other provisions relevant to the case
- Language
- eng
- Label
- Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
- Title
- Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
- Language
- eng
- Summary
- The article first summarizes the facts of the case, the basis on which the revenue authorities sought to apply Canada's general anti-avoidance rule (GAAR), and the decision of the Tax Court of Canada. It then reviews the Federal Court of Appeal decision, considering its interpretation of the GAAR and other provisions relevant to the case
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
- http://library.link/vocab/creatorName
- Duff, D.G
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- anti-avoidance
- GAAR
- case law
- Label
- Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
- Label
- Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Judicial-application-of-the-general/Z_hhmtBWIYo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Judicial-application-of-the-general/Z_hhmtBWIYo/">Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Judicial-application-of-the-general/Z_hhmtBWIYo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Judicial-application-of-the-general/Z_hhmtBWIYo/">Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
