Taxation Law Section-North Video 

Jun. 24, 2020
Edmonton Online

Notice of Taxation Law Section - North Video

Wednesday, June 24th, 2020 

12:00 Noon Sharp


Chris Sprysak
Associate Professor, U of A Faculty of Law

"Determining Reasonable Tax Consequences under the General Anti-Avoidance Rule."
Not surprisingly, to date, the primary focus in GAAR analysis has been on the three prerequisites to its application - a tax benefit, resulting from an avoidance transaction (or series of transactions) that misuses or abuses the Income Tax Act.  Once these requirements have been met, then the Minister is empowered to make a determination that is reasonable in the circumstances to deny the tax benefit.  But what does this mean and how does this work?  In this session, Professor Chris Sprysak from the Faculty of Law at the University of Alberta will review the limited case law on subsections 245(2) and (5) through (8) as well as offer his suggestions on how the law should develop.  

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