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The anti-avoidance rule
Arnold, Brian J.; Wilson, James R. - In: Canadian tax journal 36 (1988) 4, pp. 829-887
Persistent link: https://www.econbiz.de/10001074455
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Shelter from the Storm: The Current State of the Tax Shelter Rules in Section 237.1
Wertschek, Rosemarie; Wilson, James R. - In: Canadian tax journal 56 (2008) 2, pp. 285-336
Persistent link: https://www.econbiz.de/10008166144
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A Reasoned Response to the CRA's Views on the Scope and Interpretation of Paragraph 95(6)(b)
Johnson, Elizabeth J.; Lille, Geneviève C.; Wilson, … - In: Canadian tax journal 54 (2006) 3, pp. 571-632
Persistent link: https://www.econbiz.de/10007610232