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Tax Law
Tax Avoidance
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Tax Law
This guide provides a curated list of tax law resource on a variety of topics.
Tax Law
Consolidated Laws and Annotations
Primary Sources from the CRA
Income Tax Law
Taxation of Corporations
Tax Avoidance
International Taxation
Citation Style Guides
Current Awareness
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Tax Avoidance
GAAR Interpreted : The General Anti-Avoidance Rule
by
Alan M. Schwartz
Call Number: KE5728.A6 G32 2006 Law (Reserve)
Publication Date: Updated regularly
This resource provides an analysis of the manner in which the GAAR has been interpreted and applied since its implementation.
The general anti-avoidance rule : past, present, and future
by
Brian J Arnold
Call Number: KE5728 .G46 2021 LAW
Publication Date: 2021
This book provides an account of the origins and evolution of the general anti-avoidance rule (GAAR), and offers an examination and appraisal of the rule.
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