This study examines the problem of form and substance in Canadian tax jurisprudence, which has been characterized by a troubling equivocation between formalistic and substantive approaches in cases involving tax avoidance transactions with the current period of jurisprudence dominated by formalism. The vacillation of Canadian jurisprudence contrasts with the consistently substantive tax jurisprudence of the United States. The latter situation discloses an unresolved doctrinal tension in Canadian tax jurisprudence between two viable doctrinal alternatives. This study seeks to resolve the problem of form and substance by finding the right answer to the problem by examining the tax policy, political, and legal philosophical implications of formalistic jurisprudence along with the manner in which the legal system as a whole (i.e. jurisprudence outside of tax law) rationally employs both form and substance for distinct purposes to solve distinct kinds of legal problems. Using the principles that are implied in the practices of the legal system as a whole, a right answer to the form and substance problem — one that is horizontally consistent or integral with the whole — suggest itself, namely that substantive, judge-made standards are the right solution to the problem of form and substance in Canadian tax jurisprudence and that formalism in tax jurisprudence is a legal aberration in the Canadian legal system.

This study examines the problem of form and substance in Canadian tax jurisprudence, which has been characterized by a troubling equivocation between formalistic and substantive approaches in cases involving tax avoidance transactions with the current period of jurisprudence dominated by formalism. The vacillation of Canadian jurisprudence contrasts with the consistently substantive tax jurisprudence of the United States. The latter situation discloses an unresolved doctrinal tension in Canadian tax jurisprudence between two viable doctrinal alternatives. This study seeks to resolve the problem of form and substance by finding the right answer to the problem by examining the tax policy, political, and legal philosophical implications of formalistic jurisprudence along with the manner in which the legal system as a whole (i.e. jurisprudence outside of tax law) rationally employs both form and substance for distinct purposes to solve distinct kinds of legal problems. Using the principles that are implied in the practices of the legal system as a whole, a right answer to the form and substance problem — one that is horizontally consistent or integral with the whole — suggest itself, namely that substantive, judge-made standards are the right solution to the problem of form and substance in Canadian tax jurisprudence and that formalism in tax jurisprudence is a legal aberration in the Canadian legal system.

This study examines the problem of form and substance in Canadian tax jurisprudence, which has been characterized by a troubling equivocation between formalistic and substantive approaches in cases involving tax avoidance transactions with the current period of jurisprudence dominated by formalism. The vacillation of Canadian jurisprudence contrasts with the consistently substantive tax jurisprudence of the United States. The latter situation discloses an unresolved doctrinal tension in Canadian tax jurisprudence between two viable doctrinal alternatives. This study seeks to resolve the problem of form and substance by finding the right answer to the problem by examining the tax policy, political, and legal philosophical implications of formalistic jurisprudence along with the manner in which the legal system as a whole (i.e. jurisprudence outside of tax law) rationally employs both form and substance for distinct purposes to solve distinct kinds of legal problems. Using the principles that are implied in the practices of the legal system as a whole, a right answer to the form and substance problem — one that is horizontally consistent or integral with the whole — suggest itself, namely that substantive, judge-made standards are the right solution to the problem of form and substance in Canadian tax jurisprudence and that formalism in tax jurisprudence is a legal aberration in the Canadian legal system. / Law, Faculty of / Graduate

Este trabalho procura explorar o ponto de vista de Aquino Corrêa, que pressupõe a adoção de um comportamento crítico diante do poema, assentado na análise da forma e do conteúdo, admitindo a existência de uma norma de uso da língua na modalidade literária capaz de expressar na obra a distinção dessas duas entidades: a forma e a matéria ou fundo. A perspectiva adotada para a realização deste estudo foi a de análise do discurso crítico com que Aquino Corrêa analisa estas duas entidades para determinar a função das obras, no interior do sistema literário de onde elas emergiram. Alicerçados na sua biobibliografia elegemos os pontos fundamentais que sustentam o estilo particular do escritor e os critérios que o mesmo defende para conceber o texto elevado à categoria de literário mediante o tratamento dispensado à forma e ao conteúdo. O princípio teórico fundamental desta tese assenta-se na concepção da natureza universal do texto literário constituído como expressão de um conteúdo que ganha uma forma determinada tanto no processo de escrita quanto de análise do texto, implicando em procedimentos essenciais à realização da crítica literária, a qual visualiza a obra configurada no desabrochamento simultâneo de uma estrutura e de um pensamento, no amálgama solidário de uma forma e de uma experiência individual. Nesta relação, distinguemse a literatura enquanto arte criativa e os estudos literários como um enfoque especializado do texto que possibilita à crítica traduzir a experiência criativa da literatura através de procedimentos específicos que a subsidiam e a legitimam.Neste prisma em que o texto é analisado nas suas categorias estruturais e nas relações de significação com o autor, a língua literária subordina-se a determinadas normas lingüísticas que funcionam como reguladoras dos procedimentos tanto de elaboração como de avaliação crítica do texto, promovendo a depuração dos excessos tanto da linguagem revolucionária dos modernistas quanto dos resíduos lusófilos dos tradicionalistas (LEITE, 2006: 31). / This work looks for to explore point of view of the Aquino Corrêa that ahead estimates the adoption of a critical behavior of the poem seated in the analysis of the form and the content, admitting the existence of a norm of use of the language in the literary modality capable to express in the workmanship the distinction of these two entities: the form and the contents or the deep substance.The perspective adopted for the accomplishment of this study was of analysis of the critical speech with that Aquino Corrêa analyzes these two entities to determine the function of the workmanships in the interior of the literary system of where they had emerged. The basis of our argument is in his biobibliography we choose the basic points that support the particular style of the writer and the criteria that the same defends to conceive the high text to the literary category by means of the treatment excused to the form and the content.The theoretical basic principle of this thesis is based in the conception of the universal nature of the literary text consisting in the place where the content in such a way gains definitive form for the process of writing how much of analysis of the text implying in essential procedures to the literary accomplishment of the critical one, which analyzes the workmanship configured in the simultaneous unclasping of a structure and a thought, in the solidary amalgam of a form and an individual experience. In this relation they distinguish it literature while creative art and the literary studies as one specialized approach from the text that it makes possible to the critical one to translate creative of literature the experience through specific procedures that subsidize it and they legitimize it. In this prism where the text is analyzed in its structural categories and the relations of means with the author, the literary language subordinates it definitive linguistics norms that they function in such a way as regulating of the procedures of elaboration as of critical evaluation of the text, promoting the purification of the excesses in such a way of the revolutionary language of the modern movement how much of the lusófilos residues of the traditionalists (LEITE, 2006:31).

Este trabalho procura explorar o ponto de vista de Aquino Corrêa, que pressupõe a adoção de um comportamento crítico diante do poema, assentado na análise da forma e do conteúdo, admitindo a existência de uma norma de uso da língua na modalidade literária capaz de expressar na obra a distinção dessas duas entidades: a forma e a matéria ou fundo. A perspectiva adotada para a realização deste estudo foi a de análise do discurso crítico com que Aquino Corrêa analisa estas duas entidades para determinar a função das obras, no interior do sistema literário de onde elas emergiram. Alicerçados na sua biobibliografia elegemos os pontos fundamentais que sustentam o estilo particular do escritor e os critérios que o mesmo defende para conceber o texto elevado à categoria de literário mediante o tratamento dispensado à forma e ao conteúdo. O princípio teórico fundamental desta tese assenta-se na concepção da natureza universal do texto literário constituído como expressão de um conteúdo que ganha uma forma determinada tanto no processo de escrita quanto de análise do texto, implicando em procedimentos essenciais à realização da crítica literária, a qual visualiza a obra configurada no desabrochamento simultâneo de uma estrutura e de um pensamento, no amálgama solidário de uma forma e de uma experiência individual. Nesta relação, distinguemse a literatura enquanto arte criativa e os estudos literários como um enfoque especializado do texto que possibilita à crítica traduzir a experiência criativa da literatura através de procedimentos específicos que a subsidiam e a legitimam.Neste prisma em que o texto é analisado nas suas categorias estruturais e nas relações de significação com o autor, a língua literária subordina-se a determinadas normas lingüísticas que funcionam como reguladoras dos procedimentos tanto de elaboração como de avaliação crítica do texto, promovendo a depuração dos excessos tanto da linguagem revolucionária dos modernistas quanto dos resíduos lusófilos dos tradicionalistas (LEITE, 2006: 31). / This work looks for to explore point of view of the Aquino Corrêa that ahead estimates the adoption of a critical behavior of the poem seated in the analysis of the form and the content, admitting the existence of a norm of use of the language in the literary modality capable to express in the workmanship the distinction of these two entities: the form and the contents or the deep substance.The perspective adopted for the accomplishment of this study was of analysis of the critical speech with that Aquino Corrêa analyzes these two entities to determine the function of the workmanships in the interior of the literary system of where they had emerged. The basis of our argument is in his biobibliography we choose the basic points that support the particular style of the writer and the criteria that the same defends to conceive the high text to the literary category by means of the treatment excused to the form and the content.The theoretical basic principle of this thesis is based in the conception of the universal nature of the literary text consisting in the place where the content in such a way gains definitive form for the process of writing how much of analysis of the text implying in essential procedures to the literary accomplishment of the critical one, which analyzes the workmanship configured in the simultaneous unclasping of a structure and a thought, in the solidary amalgam of a form and an individual experience. In this relation they distinguish it literature while creative art and the literary studies as one specialized approach from the text that it makes possible to the critical one to translate creative of literature the experience through specific procedures that subsidize it and they legitimize it. In this prism where the text is analyzed in its structural categories and the relations of means with the author, the literary language subordinates it definitive linguistics norms that they function in such a way as regulating of the procedures of elaboration as of critical evaluation of the text, promoting the purification of the excesses in such a way of the revolutionary language of the modern movement how much of the lusófilos residues of the traditionalists (LEITE, 2006:31).