The general anti-avoidance rule: has it changed the face of tax avoidance?
Since time immemorial, there has been a (continual) duel between the taxing authorities and taxpayers. In Canada, this duel between Revenue Canada and taxpayers has become even more fierce over the past fifteen years. As a result, the Minister of Finance enacted the General Anti-Avoidance Rule (&...
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| Format: | Others |
| Language: | English |
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2009
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| Online Access: | http://hdl.handle.net/2429/4280 |