Recently added articles from University of Toronto Faculty of Law Review:

Foreign currency considerations in tax law and policy.

Jan 01, 2008; Akbari, Sina ... <Pre> I INTRODUCTION II NORMATIVE LENS OF ECONOMIC EFFICIENCY III ANALYTICAL FRAMEWORK & THE ECONOMICS OF FOREIGN CURRENCY EXCHANGE Two-Step Analytical Framework The Economics of Future Currency Exchange Rates Discount Bonds: An Analogy Summary of the Economics of ...

Tax treaty shopping and the GAAR: MIL (Investments) S.A. v. The Queen.(General Anti-Avoidance Rule)

Jan 01, 2008; Brown, Kimberly ... <Pre> I INTRODUCTION II MIL (INVESTMENTS) S.A.V. THE OUEENFactsTax Court Decision III AVOIDANCE TRANSACTIONAvoidance TransactionSeries of Transactions IV TREATY MISUSE OR ABUSE UNDERTHE GAAR Textual, Contextual and Purposive AnalysisText ...

The Supreme Court of Canada's approach to the recovery of ultra vires taxes: at the border of private and public law.

Jan 01, 2008; Pal, Michael ... <Pre> I INTRODUCTION II THE RESTITUTION OF ULTRA VIRES TAXES: THE CANADIAN LAW PRIOR TO KINGSTREETAmax PotashAir Canada v. British ColumbiaAir Canada v. Ontario (LCBO)Re Eurig EstateSummary III KINGSTREET V. NEW BRUNSWICK (DEPARTMENT OF FINANCE)...