Section 245 was proposed as part of the tax reform package
initiated by the government on 18 June, 1987. It introduced an
extended general anti-avoidance rule into Canadian tax law. The
rule has been in effect since September 13, 1988, but has yet to
be judicially considered.
This paper adopts a methodology which incorporates a political
perspective. In particular, the rule is analyzed within the
general environment - the socio-political, economic and
historical backgrounds - in existence at that time. It was felt
that such an approach was necessary to explain certain issues.
For example, why the Canadian government decided to introduce
section 245 and why certain modifications were made to the
proposal in its passage through the legislative process.
Overall, this paper hopes to extend our understanding of the
rule by exposing the factors which created a favourable
political environment for the enactment of the provision. / Law, Peter A. Allard School of / Graduate
| Identifer | oai:union.ndltd.org:UBC/oai:circle.library.ubc.ca:2429/3397 |
| Date | 11 1900 |
| Creators | Michie, Jane Heddle |
| Source Sets | University of British Columbia |
| Language | English |
| Detected Language | English |
| Type | Text, Thesis/Dissertation |
| Format | 9261452 bytes, application/pdf |
| Rights | For non-commercial purposes only, such as research, private study and education. Additional conditions apply, see Terms of Use https://open.library.ubc.ca/terms_of_use. |
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