Corporate Amalgamation Deemed an Avoidance Transaction – A Canadian Tax Lawyer’s Perspective
Introduction – The Amalgamation and the Alleged Tax Avoidance Transaction…
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Gaar Court Decisions
Introduction The General Anti-Avoidance Rule (GAAR), set out in Section…
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Tax Avoidance & Tax Planning – General Anti-Avoidance Rule
Tax Avoidance& Tax Planning – General Anti-Avoidance Rule – Canadian…
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Gaar Applied To Deny Rollover
GAAR applied to deny partnership asset rollover In Ceco Operations…
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