Title

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

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