Lara Friedlander, Andrew S. McGuffin, "Canada To Enact New Tax Avoidance Reporting Rules", Tax Management International Journal, February 8, 2013,Vol. 42, No. 2, 90 at 92

Note that in some cases a counterparty could be considered an "advisor" or "promoter". This could be the case if a counterparty participates in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Reporting each transaction in a series may require reporting over multiple taxation years, and it may be quite difficult to determine all...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.