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David H. Sohmer, "GAAR or GAAR Lite: What Did Parliament Really Want?", The Canadian Taxpayer, Vol. XXX, No. 4, February 12, 2008 - February 25, 2008, p. 25. -- attach -- Subsection 245(4)
David H. Sohmer, "GAAR or GAAR Lite: What Did Parliament Really Want?", The Canadian Taxpayer, Vol. XXX, No. 4, February 12, 2008 - February 25, 2008, p. 25. -- attach -- Subsection 245(4)
