Critics’ Reviews

“It would be impossible in a short foreword to do justice to the breadth, variety, and brilliance of the essays in this book…. Professor Duff and his co-editor, Mr. Erlichman, are to be commended. They have done a masterly job of assembling the most incisive commentaries on the GAAR that have been produced up to the present. In these papers the conflicting points of view have been canvassed, advanced, pulled apart, and, generally, put in a crucible and subjected to a meticulous and searching analysis. This selection of essays will be an invaluable vade mecum for anyone who has to litigate the GAAR, advise clients about its possible impact on their tax planning, or judge on which side of the rather indistinct line a particular transaction falls. Nobody ever said this was an easy task, but the papers in this book provide a wise and thoughtful exegesis in this difficult and evolving area of the law.”
The Honourable Donald Bowman, Chief Justice of the Tax Court of Canada (from the Foreword)
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