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Emerging income tax issues: substance over form revisited, section 160 of the Income Tax Act, and series of transactions.

Authors :
Thivierge, Manon
Source :
Conference Report (Canadian Tax Foundation). Annual, 1993, p4-1, 22 p.
Publication Year :
1993

Details

ISSN :
03163571
Database :
Gale General OneFile
Journal :
Conference Report (Canadian Tax Foundation)
Publication Type :
Periodical
Accession number :
edsgcl.15909518