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 ....
View Full Document
- Spring '12
- court decision, Tax Court of Canada, Current Tax Courts