May 2006


GAAR Interpreted: The General Anti-Avoidance Rule helps you to understand the fundamental principles of GAAR, includes relevant CRA rulings and interpretations, provides a discussion of judicial interpretations and a summary of cases pending but not yet heard by the courts. The Editor-in-Chief of this publication is Alan Schwartz, a leading Canadian tax lawyer and former national chair of Fasken Martineau's Tax practice group who brings years of practical experience to his oversight of this publication. With contributions by additional Fasken Martineau Tax Group lawyers David D. Robertson, Peter Vair, Paul Monahan, David Fox, and Ron Choudhury, this book is the only single source that provides up-to-date analysis of how the GAAR has been interpreted and applied since its implementation in 1988.

Taxation of Mutual Fund Trusts and Corporations in Canada is a valuable resource that provides thorough coverage of the complex taxation issues governing the mutual fund industry in one single publication. Author Mitchell Thaw, a partner at Fasken Martineau, specializes in Canadian income tax law with emphasis on corporate reorganizations and mutual funds. He has significant experience with numerous transactions involving mutual funds which he has applied to the content of this book, which covers taxation of different types of entities including mutual fund trusts, mutual fund corporations, and REITs, issues related to split share corporations, split trusts, and switch funds, and other timely topics.

In today's ever-changing tax environment, it's important to ensure that you have the most up-to-date resource materials backed by the knowledgeable team of tax practitioners from Fasken Martineau. Should you wish to speak to one of the authors about their publication or how they can assist you with tax solutions, contact information for each of the authors is available by clicking on their name above.

To order a copy of GAAR Interpreted: The General Anti-Avoidance Rule from Thomson Carswell click HERE.