Tax avoidance : the Canadian experience
Publisher
University of British Columbia
Date Issued
2009
Document Type
Thesis
Degree
Master of Laws - LLM
Program
Law
Description
Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered. This paper adopts a methodology which incorporates a political perspective. In particular, the rule is analyzed within the general environment - the socio-political, economic and historical backgrounds - in existence at that time. It was felt that such an approach was necessary to explain certain issues. For example, why the Canadian government decided to introduce section 245 and why certain modifications were made to the proposal in its passage through the legislative process. Overall, this paper hopes to extend our understanding of the rule by exposing the factors which created a favourable political environment for the enactment of the provision.
Subject(s)
Tax planning - Canada; Taxation - Law and legislation - Canada
Geographic Location
Canada
Date Available
2009-01-08
Rights
For non-commercial purposes only, such as research, private study and education. Additional conditions apply, see Terms of Use https://open.library.ubc.ca/terms_of_use.
DOI
10.14288/1.0098897
Affiliation
Law, Peter A. Allard School of
ID
1.0098897