David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011

Summary Under
Tax Topics - Treaties - Multilateral Instrument - Article 7 - Article 7(1)

Meaning of transaction (p. 972)

[W]hile the official French version of the ITA translates “transaction” as “operation,” which is defined...

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Summary Under
Tax Topics - Treaties - Multilateral Instrument - Article 6 - Article 6(1)

Preamble effectively overrides Union of India approach (p. 891)

[I]t is necessary to consider not only the primary arm of the CTA to encourage...

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Summary Under
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4)

Burden on Crown to establish abused policy (p. 1001)

Canadian courts have generally held that the GAAR should apply only where the object and...

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Summary Under
Tax Topics - Treaties - Multilateral Instrument - Article 7 - Article 7(4)

Limited adoption and poor drafting of remedial benefits rule

[T]he MLI contains a remedial benefits rule … [fn 277 Article 7(4) … .]

Of the 84...

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