Table of Contents

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

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