Pooja Samtani

Osler Hoskin & Harcourt LLP, Toronto

1 First Canadian Pl

Toronto, ON M5X 1C1

Canada

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Scholarly Papers (1)

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Gaar Revisited: From Instinctive Reaction to Intellectual Rigour

Canadian Tax Journal, 2014, Vol. 62, No. 2, p. 401, 2014
Posted: 15 Aug 2014
Pooja Samtani and Justin Kutyan
Osler Hoskin & Harcourt LLP, Toronto and KPMG International, LLP - Toronto Office

Abstract:

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GAAR; tax avoidance; anti-avoidance; statutory interpretation; tax planning; tax litigation