Tax Avoidance in Canada after Canada Trustco and Mathew

TAX AVOIDANCE IN CANADA AFTER CANADA TRUSTCO AND MATHEW, David G. Duff, Harry Erlichman, eds., Toronto: Irwin Law, 2007

Posted: 20 Aug 2009

See all articles by David G. Duff

David G. Duff

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

Date Written: 2007

Abstract

The Supreme Court of Canada released its decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen in October 2005. These were the first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. Since then, the Tax Court of Canada has released several decisions in which the GAAR has been considered and applied.

The articles in this book reflect on these decisions and the role of a general anti-avoidance rule more generally by reviewing the decisions themselves, considering other tax avoidance cases in Canada and other countries, and considering the structure and amendment of a GAAR as a matter of legislative policy. By addressing various aspects of tax avoidance jurisprudence as well as the design and amendment of the GAAR, the book makes a positive contribution toward the interpretation and application of this provision.

Keywords: Canada, Taxation, Tax Avoidance, General Anti-Avoidance Rule (GAAR)

Suggested Citation

Duff, David G. and Duff, David G., Tax Avoidance in Canada after Canada Trustco and Mathew (2007). TAX AVOIDANCE IN CANADA AFTER CANADA TRUSTCO AND MATHEW, David G. Duff, Harry Erlichman, eds., Toronto: Irwin Law, 2007 , Available at SSRN: https://ssrn.com/abstract=1457996

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

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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