Tax avoidance : the Canadian experience
Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered. This pape...
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| Language: | English |
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2009
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| Online Access: | http://hdl.handle.net/2429/3397 |