Recently added articles from Canadian Tax Journal:
Policy Forum: Confusion Worse Confounded--The Supreme Court's GAAR Decisions
Jan 01, 2006; ... Abstract This article analyzes the Supreme Court of Canada's decisions inCanada Trustco v. The Queen and Mathew v. The Queen, the first casesheard by the court involving the application of the general anti-avoidance rule (GAAR). The article begins with a review of the caselaw, ...
Employer-Provided Benefits and the Environment: Transit Passes and Parking
Jan 01, 2006; ... Precis Les societes de transport municipal et les organismes voues a laprotection de l'environnement ainsi que le Parti conservateur, lorsde la campagne electorale federale de janvier 2006, plaident pour queles titres de transport fournis par l'employeur constituent unavantage ...
L'utilisation du revenu protege par le versement de dividendes discretionnaires
Jan 01, 2006; ... Abstract This article deals with the notion of "safe income" in subsection55(2) of the Income Tax Act. It aims to explain an originalinterpretation of this notion proposed by Vance Sider and is based onthe following principles. First, when a stock dividend is declared, part ...
"Economic Substance": Drawing the Line Between Legitimate Tax Minimization andAbusive Tax Avoidance
Jan 01, 2006; ... Precis La regle generale anti-evitement (RGAE) de l'article 245 de la Loide l'impot sur le revenu permet de faire la distinction entre lareduction legitime de l'impot et l'evitement fiscal abusif. La RGAEne fournit cependant pas de lignes directrices pour determiner si ...
Introduction to the Articles by Daniel Sandler and Jinyan Li
Jan 01, 2006 ... Taking its cue from the significant Supreme Court of Canadadecisions in Canada Trustco[1] and Kaulius (Mathew)[2] last fall, theCanadian Tax Journal set out to encourage and facilitate a broaddiscussion of important aspects of those decisions by the taxcommunity. Issue no. 4 (2005) of ...