- Library Home /
- Search Collections /
- Open Collections /
- Browse Collections /
- UBC Theses and Dissertations /
- Tax avoidance : the Canadian experience
Open Collections
UBC Theses and Dissertations
UBC Theses and Dissertations
Tax avoidance : the Canadian experience Michie, Jane Heddle
Abstract
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.
Item Metadata
Title |
Tax avoidance : the Canadian experience
|
Creator | |
Publisher |
University of British Columbia
|
Date Issued |
1992
|
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.
|
Extent |
9261452 bytes
|
Geographic Location | |
Genre | |
Type | |
File Format |
application/pdf
|
Language |
eng
|
Date Available |
2009-01-08
|
Provider |
Vancouver : University of British Columbia Library
|
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
|
URI | |
Degree | |
Program | |
Affiliation | |
Degree Grantor |
University of British Columbia
|
Graduation Date |
1992-11
|
Campus | |
Scholarly Level |
Graduate
|
Aggregated Source Repository |
DSpace
|
Item Media
Item Citations and Data
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.