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Tax Avoidance In Canada

Tax Avoidance In Canada

The general anti-avoidance rule

Edited by Harry Erlichman

The introduction of section 245, the General Anti-Avoidance Rule (GAAR), as part of the 1987 reforms to the Income Tax Act generated considerable controversy. After an initial flurry of commentary, the tax community patiently awaited both the application of the GAAR by the Canada Customs and Revenue Agency and its interpretation by the courts. Now that the first judicial stirrings have been felt, it is an appropriate time to reconsider the role of the GAAR in light of developments in Canada and abroad. This book brings together writers who represent a cross section of the tax bar public and private practitioners, and academics whose views reflect the spectrum of debate over section 245.

The book analyses the text of section 245 and the existing body of case law, and suggests a set of principles for its application. It examines the legislative history of the provision, the case law that led to its creation, the principles of interpretation of tax statutes and tax treaties, and the comparable provisions in other jurisdictions. The analysis is current to December 2001 making this book the most up-to-date resource currently available on the GAAR in Canada.


Foreword - Justice Peter Cory

Preface - Peter W Hogg

Introduction - Harry Erlichman

The Statutory Context of the GAAR
Harry Erlichman Livia Singer Marilyn Vardy and David E Spiro
The Relationship Between Statutory Interpretation and Tax Avoidance
Brian J Arnold
General Anti-Avoidance in the United Kingdom
Ian Roxan
Development of the GAAR in the Case Law
Susan L Van Der Hout
The GAAR and Canada's Tax Treaties
James R Wilson and Jillian M. Welch

Published January 2002
Publisher Irwin Law (Canada)
ISBN 9781552210604
Australian RRP $90.00
International Price $80.00
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Law - Canadian Law
Law - Taxation

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