Sample practical insight: Tax Shelters
Only available on the Tax Disputes & Resolution Centre on Taxnet Pro
In this Practical Insight, Peter Aprile and Yoni Moussadji, Counter Tax Lawyers, undertake a comprehensive review and analysis of tax shelters in Canadian tax law. In particular, the authors (1) provide an overview of the tax shelter regime including its purpose, the requirements and restrictions in force, and the penalties and tax consequences when the requirements and restrictions are breached; (2) analyse the relevant definitions related to what constitutes a tax shelter and who are tax shelter promoters; (3) examine the various tax shelter structures that the TCC and Federal Court of Appeal have reviewed; and (4) set out tips and traps related to various tax shelter concepts.
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