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- Title
Canada v. Lehigh Cement.
- Authors
Hamdy, Dalia
- Abstract
The article focuses on the Canada Federal Court of Appeal case Canada v. Lehigh Cement that addressed the interpretation of paragraph 95(6)(b) of the Canada Income Tax Act. Topics discussed include the Tax Court of Canada's decision in the Lehigh case, the importance of paragraph 95(6)(b) as an anti-avoidance provision that prevents tax avoidance or reduction under the Act, and acquisitions or dispositions related to tax avoidance.
- Subjects
CANADA; INCOME tax laws; STATUTORY interpretation; CANADA. Federal Court of Appeals; LEHIGH Cement Ltd.; CANADA. Tax Court; INCOME tax evasion; TAX evasion
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2014, Vol 62, Issue 3, p813
- ISSN
0008-5111
- Publication type
Article