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- Title
THE PROPER ROLE OF THE SUBSECTION 87(4) ANTI-AVOIDANCE PROVISION.
- Authors
Gorman, Judith
- Abstract
The article discusses the decision of the Canadian Federal Court of Appeal in a case about an anti-avoidance rule in the Income Tax Act. The case numerous transactions undertaken by Husky Oil Ltd. in 1998. The appeal was made after a ruling by the Tax Court. The appeals court rejected the amalgamation in the completion of the contractual arrangement between Mohawk Canada Ltd., Old Husky and Balaclava Enterprises Ltd.
- Subjects
CANADA; ACTIONS &; defenses (Law); APPELLATE courts; TAX evasion; INCOME tax laws; CANADA. Tax Court; HUSKY Oil Ltd.; MOHAWK Canada Ltd.
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2010, Vol 58, Issue 3, p631
- ISSN
0008-5111
- Publication type
Article