Form Or Substance - Where Are We

  • William J. Baillie

Abstract

The author provides an in-depth case analysis of the doctrine of "the substance" in taxation law, and such interrelated concepts as tax avoidance, sham transactions, the "business purpose" test and the intent, as opposed to motive, of taxpayer. The author concludes that the "so-called" doctrine of "the substance" is inconsistent with the fundamental philosophical principles of our legal system and that the doctrine has not been accepted by the Courts as part of our law.
How to Cite
Baillie, W. J. (1). Form Or Substance - Where Are We. Alberta Law Review, 18(2), 237. https://doi.org/10.29173/alr2212
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