Search
Skip to Search Results
Filter
Author / Creator / Contributor
Subject / Keyword
Year
Languages
Item type
-
2010
How should a sham be treated for tax purposes? In 1524994 Ontario Ltd. v. M.N.R., the Federal Court of Appeal treated a sham as if it reflected the true agreement between the parties in order to uphold a GST assessment. The result was inconsistent with existing jurisprudence and undesirable....
1 - 1 of 1