Towards integrity in tax law : the problem of form and substance in Canadian tax jurisprudence

This study examines the problem of form and substance in Canadian tax jurisprudence, which has been characterized by a troubling equivocation between formalistic and substantive approaches in cases involving tax avoidance transactions with the current period of jurisprudence dominated by formalism....

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Bibliographic Details
Main Author: Grewal, Rajbir Singh
Format: Others
Language:English
Published: University of British Columbia 2009
Subjects:
Online Access:http://hdl.handle.net/2429/4076