TY - JOUR
T1 - The Supreme Court's 2013 Tax Cases: Side-Stepping the Interesting, Important and Difficult Issues
AU - Brooks, Kim
AU - Brooks, William Neil
N1 - William Neil Brooks & Kim Brooks, "The Supreme Court's 2013 Tax Cases: Side-Stepping the Interesting, Important and Difficult Issues" (2015) 68 SCLR (2d) 335.
PY - 2015/1/1
Y1 - 2015/1/1
N2 - In 2013, the Supreme Court of Canada heard three tax cases. Our review of the year argues that the Court resolved those cases by relying on narrow formalistic points that did little to advance our understanding of tax principles of tax law. In particular, the Court was invited to consider the tax treatment of contingent liabilities assumed by the buyer in a sale of business assets; the taxation of amalgamations that do not meet the qualifying conditions for the applicable rollover provision; and the conditions under which rectification should be available in tax planning.
AB - In 2013, the Supreme Court of Canada heard three tax cases. Our review of the year argues that the Court resolved those cases by relying on narrow formalistic points that did little to advance our understanding of tax principles of tax law. In particular, the Court was invited to consider the tax treatment of contingent liabilities assumed by the buyer in a sale of business assets; the taxation of amalgamations that do not meet the qualifying conditions for the applicable rollover provision; and the conditions under which rectification should be available in tax planning.
KW - Supreme Court of Canada
KW - 2013
KW - Formalistic Interpretation
KW - Tax Principles
KW - Contingent Liabilities
KW - Tax Planning
UR - https://digitalcommons.schulichlaw.dal.ca/scholarly_works/1827
UR - https://dal.novanet.ca/permalink/01NOVA_DAL/1nek75v/alma990014117400107190
M3 - Article
JO - Articles, Book Chapters, & Popular Press
JF - Articles, Book Chapters, & Popular Press
ER -
