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Tax Avoidance in Canada after Canada Trustco and Mathew





Publication date

2 April, 2007



Page extent



AUD $90.00 gst included

Categories: ,

Product Description

In October 2005, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen—the first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. Since then, the Tax Court of Canada has released several decisions in which the GAAR has been considered and applied.

The articles in this volume reflect on these decisions and the role of a general anti-avoidance rule more generally by reviewing the decisions themselves, considering other tax avoidance cases in Canada and other countries, and considering the structure and amendment of a GAAR as a matter of legislative policy. By addressing various aspects of tax avoidance jurisprudence as well as the design and amendment of the GAAR, the book makes a positive contribution toward the interpretation and application of this provision.

Tax Avoidance in Canada after Canada Trustco and Mathew will appeal to legal theorists, economists, tax advisors, tax litigators, and judges.

Foreword – Chief Justice Donald Bowman
1. The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew – David G. Duff
2. “Economic Substance”: Drawing the Line Between Legitimate Tax Minimization and Abusive Tax Avoidance – Jinyan Li
3. The Minister’s Burden under GAAR – Daniel Sandler
4. The Supreme Court’s GAAR Decisions: Change or Chimera? – Livia Singer and Marilyn Vardy
5. Window Dressing as Something Other than Sham – Arnold Bornstein
6. Converging Tracks? Recent Developments in Canadian and U.K. Approaches to Tax Avoidance – Judith Freedman
7. Tax Avoidance in the United Kingdom, New Zealand, and Australia: The Sun Never Sets on the Judicial Umpire – Harry Erlichman
8. Retroactivity and the General Anti-Avoidance Rule – Benjamin Alarie
9. Designing and Implementing a Target-Effective General Anti-Avoidance Rule – Tim Edgar
Table of Cases