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

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
Creator
Subject
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
Instantiates
Publication
Label
Judicial application of the general anti-avoidance rule in Canada : OSFC Holdings Ltd. v. the Queen
Publication

Library Locations

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