In this issue:
- The Queen v. Canada Trustco Mortgage Company : The Federal Court of Appeal Refuses to Apply the General Anti-Avoidance Rule to a Sale-Leaseback Transaction
- The Fresh Start Rules – The February 27, 2004 Technical Amendments
- Consequences of Running Afoul of s. 75(2) are Dire
- Affiliated Persons and Trusts

type Tax Law Update - Fall 2004