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Tax avoidance : the Canadian experience

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Title: Tax avoidance : the Canadian experience
Author: Michie, Jane Heddle
Degree Master of Laws - LLM
Program Law
Copyright Date: 1992
Subject Keywords Tax planning - Canada; Taxation - Law and legislation - Canada
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.
URI: http://hdl.handle.net/2429/3397
Series/Report no. UBC Retrospective Theses Digitization Project [http://www.library.ubc.ca/archives/retro_theses/]

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