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GAAR Interpreted: The General Anti-Avoidance Rule

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Description

The General Anti-Avoidance Rule (GAAR) was introduced as part of the 1988 tax reforms to the Income Tax Act by enacting section 245. This strong statutory anti-avoidance provision was designed to stop the growth of aggressive tax avoidance transactions.

Publisher:Carswell
Service Number:30843268
Pages:1542
Publication date:2006-05-22
Practice area:Constitutional law
Jurisdiction:General
External Product Title:GAAR Interpreted: The General Anti-Avoidance Rule, Binder/looseleaf
Subscription Number:30843269
Available Formats:Binder/looseleaf
Shelf space:0 in
Authors:

Alain Ranger

Alain Ranger (National Head of the Taxation practice group at Fasken Martineau from 2006 to 2014) has practiced for 30 years in tax law and more particularly in tax law as it relates to corporate and business law. Over the years, Alain has acquired a 

Alan Schwartz, Professor

Alan M. Schwartz, Q.C. is the former national chair of Fasken Martineau DuMoulin's Taxation practice group. Alan's practice includes advising on corporate transactions such as acquisitions, corporate reorganizations, prospectus disclosure and 

Frank Schober

No author biography available at this time.

François Barette

François Barette is a partner in the Litigation and Taxation practices at Fasken Martineau DuMoulin. He has an extensive tax litigation practice with expertise in federal and provincial income taxes, tax on capital and large corporations tax, sales tax, 

Kathleen S.M. Hanly

No author biography available at this time.

Kevin Yip

No author biography available at this time.

Larry L. Varn

Varn is a partner in the Litigation Department of the Boston office of Sullivan & Worcester LLP. He co-chairs the Litigation Department, where he has represented clients in a wide variety of commercial and financial litigation matters. Varn is a member 

Paul Cabana

No author biography available at this time.

Peter W. Vair

Peter W. Vair deals with all aspects of taxation, with particular emphasis on tax law relating to international transactions, corporate finance, mergers and acquisitions, corporate reorganizations, and objections and appeals. He joined Fasken Martineau 

Ronald Nobrega

No author biography available at this time.