Lipson v Canada - Whither the Canadian GAAR

David G. Duff

Lipson v Canada - Whither the Canadian GAAR

Allard School of Law at the University of British Columbia

Research output: Article

Abstract

This comment reviews the Supreme Court of Canada decision in Lipson v. Canada, 2009 SCC 1, the third Supreme Court of Canada decision to consider application of Canada's general anti‑avoidance rule (“GAAR”).

The British Tax Review is available on Westlaw.

Original language	English
Pages (from-to)	161-169
Journal	British Tax Review
Volume	2
Publication status	Published - 2009

Cite this

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title = "Lipson v Canada - Whither the Canadian GAAR",

abstract = "This comment reviews the Supreme Court of Canada decision in Lipson v. Canada, 2009 SCC 1, the third Supreme Court of Canada decision to consider application of Canada's general anti‑avoidance rule (“GAAR”).The British Tax Review is available on Westlaw.",

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KW - Taxation

KW - Income tax

KW - Tax avoidance

KW - General Anti‑Avoidance Rule

KW - GAAR

UR - https://ssrn.com/abstract=1457448

M3 - Article

VL - 2

SP - 161

EP - 169

JO - British Tax Review

JF - British Tax Review

ER -

Lipson v Canada - Whither the Canadian GAAR

Abstract

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