Tax Planning for Possible Future Events Does Not Attract GAAR: MIL (Investments) S.A. v. The Queen.Published in:Tax Executive, 2006, v. 58, n. 6, p. 443By:Innes, William I.Publication type:Article
THE MINISTER GOES SHOPPING: GAAR AND CANADA'S TAX TREATIES.Published in:Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 1, p. 136By:Wentzell, DavidPublication type:Article