Julia Lockhart

Independent

SCHOLARLY PAPERS

1

DOWNLOADS

59

CITATIONS

0

Scholarly Papers (1)

1.

The Importance of Family Resemblance: 'Series of Transactions' After Copthorne

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 1, 2014
Number of pages: 42 Posted: 21 Sep 2013 Last Revised: 07 Mar 2014
Benjamin Alarie and Julia Lockhart
University of Toronto - Faculty of Law and Independent
Downloads 59 (351,548)

Abstract:

Loading...

Series of transactions, statutory interpretation, GAAR, butterfly transactions, purpose