Symposium on Tax Avoidance after Canada Trustco and Mathew: Summary of Proceedings

Canadian Tax Journal, Vol. 53, No. 4, p. 1010, 2006

28 Pages Posted: 14 Jul 2008

See all articles by David G. Duff

David G. Duff

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

Sanjana Bhatia

affiliation not provided to SSRN

Benjamin Alarie

University of Toronto - Faculty of Law

Abstract

On October 19, 2005, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen, the first two cases from Canada's highest court addressing the general anti-avoidance rule (GAAR) in section 245 of the federal Income Tax Act. The Faculty of Law at the University of Toronto hosted a symposium on November 18, 2005, which brought together academics, practitioners, representatives of the Canada Revenue Agency, and Chief Justice Donald Bowman of the Tax Court of Canada to discuss the implications of the decisions. This article summarizes the formal presentations and comments of participants in the proceedings.

This article is reproduced with the permission of the Canadian Tax Foundation.

Keywords: anti-avoidance, GAAR, statutory interpretation, Supreme Court decisions, tax administration, tax avoidance

Suggested Citation

Duff, David G. and Bhatia, Sanjana and Alarie, Benjamin, Symposium on Tax Avoidance after Canada Trustco and Mathew: Summary of Proceedings. Canadian Tax Journal, Vol. 53, No. 4, p. 1010, 2006. Available at SSRN: https://ssrn.com/abstract=1158526

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

Sanjana Bhatia

affiliation not provided to SSRN

Benjamin Alarie

University of Toronto - Faculty of Law ( email )

Jackman Law Building
78 Queen's Park
Toronto, Ontario M5S 2C5
Canada
416-946-8205 (Phone)
416-978-7899 (Fax)

HOME PAGE: http://www.law.utoronto.ca/faculty-staff/full-time-faculty/benjamin-alarie

Register to save articles to
your library

Register

Paper statistics

Downloads
208
rank
140,123
Abstract Views
1,342
PlumX Metrics