Anti-avoidance rules in the Income Tax Act

Christopher J. Montes examines the anti-avoidance rules and provides analysis of some of the recent tax avoidance cases: Pièces Automobiles Lecavalier Inc. v. R.,5 Lehigh Cement Ltd. v. R.,6 McKesson Canada Corp. v. R.,7 Devon Canada Corp. v. R.,8 D & D Livestock Ltd. v. R.9 and Swirsky v. R.sky v. R.

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Originally published by Canadian Petroleum Tax Society.