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Unformatted text preview: Other than decisions following the Informal Procedure, court decision establish precedents which apply to transactions or events after the date of the decision, assuming the facts are comparable. Refer to prior cases Majority and minority decision (Economic) substance vs. form Forms of statutory interpretation- Strict and literal- Purposive Charter - positive & negative discrimination Canadian Tax Journal synopsis ....
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This note was uploaded on 02/19/2012 for the course ACCT 4454 taught by Professor Barry during the Spring '12 term at Saint Mary's University Texas.
- Spring '12