Singleton v. Canada, 2001 DTC 5533, 2001 SCC 61, [2001] 2 SCR 1046 -- summary under Tax Avoidance

By services, 28 November, 2015

Major J. stated (at p. o) that:

"The Court in Shell emphasized that taxpayers are entitled to structure their transactions in a manner that reduces taxes ... . The fact that the structures may be complex arrangements does not remove the right to do so."

Topics and taglines
Topic
General Concepts - Tax Avoidance
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333202
Extra import data
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