Benjamin Alarie, Julia Lockhart, "The Importance of Family Resemblance: Series of Transactions After Copthorne", Canadian Tax Journal (2014) 62:1, 273-99.

Extension of common-law series (pp. 76-77)

… Kandev et al. argue that the purpose of subsection 248(10) is merely to bring into the Act the...

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

Purpose of s. 55(3)(a)(ii) (pp. 96-7)

Subparagraph 55(3)(a)(ii)… seems to have been enacted for the purposes of avoiding a relatively...

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