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- Title
Breaking Bad: "Remediation" and Tax Plans Gone Wrong--Judicial Attitudes.
- Authors
Boidman, Nathan; Cloutier, Nicolas X.; Kroft, Edwin G.
- Abstract
The article presents a debate on two questions that affect the parameters of the remedy of rectification, which is also termed as "remediation." It discusses the status of rectification in Canada, which refers to a legally effective retroactive change or annulment of an event or a transaction with a view of revising the related taxation effects. It determines whether the proper parameters of rectification should be molded by reference to unrelated issues raised by retroactive tax law.
- Subjects
CANADA; TAX administration &; procedure; TAX accounting; RETROACTIVE judicial decisions; TAX court decisions; TAX laws
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2010, Vol 58, p141
- ISSN
0008-5111
- Publication type
Article