Neuman and Beyond: Income Splitting, Tax Avoidance, and Statutory Interpretation in the Supreme Court of Canada

Canadian Business Law Journal, Vol. 32, No. 3, pp. 345-383, 1999

20 Pages Posted: 11 Jul 2008

See all articles by David G. Duff

David G. Duff

Peter A. Allard School of Law, University of British Columbia

Date Written: July, 10 2008

Abstract

This comment examines the Supreme Court of Canada decision in Neuman, considering the grounds of the decision itself as well as its implications for income splitting, tax avoidance, and the manner in which the Supreme Court of Canada interprets the Income Tax Act. Part II reviews the facts of the case, its judicial history, and the decision reached by the Supreme Court of Canada. Part ill evaluates this decision in light of the text of s. 56(2), the purpose of this provision, and the practical consequences of the court's interpretation. Part IV considers the implications of the decision and subsequent legislative amendments for income splitting, tax avoidance, and statutory interpretation. Part V offers brief conclusions.

Suggested Citation

Duff, David G., Neuman and Beyond: Income Splitting, Tax Avoidance, and Statutory Interpretation in the Supreme Court of Canada (July, 10 2008). Canadian Business Law Journal, Vol. 32, No. 3, pp. 345-383, 1999. Available at SSRN: https://ssrn.com/abstract=1158137

David G. Duff (Contact Author)

Peter A. Allard School of Law, University of British Columbia ( email )

1822 East Mall
Vancouver, British Columbia V6T 1Z1
Canada
1-604-827-3586 (Phone)
604-833-8108 (Fax)

HOME PAGE: http://www.allard.ubc.ca/faculty-staff/david-g-duff

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