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
Date Written: 2009
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: Suggested Citation