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Conference
8 October 2004 Roundtable, 2004-0086971C6 - Net Taxable Capital Gains Designated by a Trust
Other options are available to the CRA in order to achieve the appropriate tax treatment of a transaction done in contravention of the trust instrument and the applicable law without necessarily relying on General Anti-Avoidance Rule (GAAR). ...
Conference
10 October 1997 APFF Roundtable Q. 1, 9M19020 - APFF 1997 TABLE RONDE
Response from the Department of Finance The Department of Finance does indeed intend to recommend changes to paragraph 88(1)(c.3) that would correct the problems noted in the three examples given, such that the contraventions described do not in themselves constitute barriers to the bump-up of property distributed to a parent on the winding-up of the subsidiary. ...