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GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand.

• Authors : Hwong, Thaddeus¹; Jinyan Li²

Subjects: *TAX evasion; *SUBSTANCE over form doctrine; *TAXATIONAUSTRALIA; CANADA; NEW Zealand

• Source: Canadian Tax Journal / Revue Fiscale Canadienne. 2020, Vol. 68 Issue 2, p539-578. 40p.

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Did the Adoption of IFRS Affect Corporate Tax Avoidance?

• Authors : Okafor, Oliver Nnamdi¹ ; Akindayomi, Akinloye² ; Warsame, Hussein³

Subjects: *CORPORATE taxes; *TAX evasion; *INTERNATIONAL Financial Reporting StandardsCANADACANADA Revenue Agency

• Source: Canadian Tax Journal / Revue Fiscale Canadienne. 2019, Vol. 67 Issue 4, p947-979. 33p.

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RÉGIMES ENREGISTRÉS D'ÉPARGNE : INVESTIR SANS PÉNALITÉ.

• Authors : De Lisser, Maureen; Krieger, Janna

Subjects: *REGISTERED retirement savings plans; *SAVINGS; *PENSIONSCANADA

• Source: Canadian Tax Journal / Revue Fiscale Canadienne. 2013, Vol. 61 Issue 3, p797-828. 32p.

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Contrasting VAT - avoidance approaches.

• Authors : Brown, Amanda¹ ; Taylor, Deborah² ; Frost, Stephen³

Subjects: *VALUE-added tax; *TAX evasion; *INDIRECT taxationCANADA; AUSTRALIA; FRANCE

• Source: International Tax Review. Sep2004 Indirect Taxes, Issue 18, p18-21. 4p.

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Attitudes, Incentives, and Tax Compliance.

• Authors : Trivedi, Viswanath Umashanker¹; Shehata, Mohamed²; Mestelman, Stuart³

Subjects: *TAXPAYER compliance; *TAX evasion; *TAXATIONCANADA

• Source: Canadian Tax Journal / Revue Fiscale Canadienne. 2005, Vol. 53 Issue 1, p29-61. 33p. 1 Diagram, 5 Charts.

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Is your accountant aggressive enough?

• Authors : Kaihla, Paul

Subjects: *TAXATION; *TAX evasion; *PERSONAL financeCANADA

• Source: Canadian Business. 2/21/2000, Vol. 73 Issue 3, p33. 3p. 1 Color Photograph.

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The Canada Revenue Agency, Tax Avoidance and Tax Evasion: Recommended Actions.

• Authors : A. M.

Subjects: *TAX administration & procedure; *TAXATION; NONFICTIONCANADACANADA Revenue Agency, Tax Avoidance & Tax Evasion: Recommended Actions, The (Book)

• Source: Canadian Tax Journal / Revue Fiscale Canadienne. 2017, Vol. 65 Issue 1, p273-276. 4p.

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Detax man cometh.

Subjects: *TAX evasion; *TAXATIONCANADA

• Source: CA Magazine. Mar2002, Vol. 135 Issue 2, p26. 6p. 4 Cartoon or Caricatures.

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News in brief.

Subjects: *TAXATION; *TAX evasion; *TAX cutsCANADA; EUROPEGOODALE, Ralph; O'DRISCOLL, Eoin

• Source: International Tax Review. Dec2005/Jan2006, Vol. 17 Issue 1, p7-9. 2p.

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Canada tax tweaks to hit oil and gas drillers and uber riders.

• Authors : Alexander, Doug (AUTHOR)

Subjects: *TAXATION; *TAX evasion; *TAXPAYER complianceCANADA

• Source: Bloomberg.com. 3/22/2017, pN.PAG-N.PAG. 1p.

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