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 formalis...
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| Language: | English |
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University of British Columbia
2009
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| Online Access: | http://hdl.handle.net/2429/4076 |