Lipson v Canada - Whither the Canadian GAAR

British Tax Review, Vol. 2, pp. 161-169, 2009

Posted: 19 Aug 2009 Last revised: 1 Oct 2009

See all articles by David G. Duff

David G. Duff

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

Date Written: 2009

Abstract

This comment reviews the Supreme Court of Canada decision in Lipson v. Canada, 2009 SCC 1, the third Supreme Court of Canada decision to consider application of Canada's general anti‑avoidance rule (“GAAR”).

The British Tax Review is available on Westlaw.

Keywords: Canada, Taxation, Income tax, Tax avoidance, General Anti‑Avoidance Rule, GAAR

Suggested Citation

Duff, David G., Lipson v Canada - Whither the Canadian GAAR (2009). British Tax Review, Vol. 2, pp. 161-169, 2009. Available at SSRN: https://ssrn.com/abstract=1457448

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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