Resources
Income Tax Resources
Duke of Westminister – Decision of House of Lords
“Every man is entitled, if he can, to order his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be. If he succeeds in ordering them so as to secure this result, then, however unappreciative the Commissioners of Inland Revenue or his fellow taxpayers may be of his ingenuity, he cannot be compelled to pay an increased tax.”
Inland Revenue Commissioners v. Duke of Westminster [1936] A.C. 1; cited by Supreme Court of Canada in Canada Trustco Mortgage Co. v Canada.
Canada Trustco – Decision of Supreme Court of Canada
Leading case in Canada on the application of GAAR: [2005] SCJ No. 56.
Avoiding tax is okay, but know the boundaries
Article by Tim Cestnick, Globe & Mail (May 23, 2019)
https://www.theglobeandmail.com/investing/personal-finance/taxes/article-avoiding-tax-is-okay-but-know-the-boundaries/
Tax-based Finance in Canada: Opportunities to Consider
Article by Vern Kakoschke, Canadian Treasurer
Tax-based Finance Clarified
Article by Vern Kakoschke and Michael Templeton, Canadian Treasurer
Procurement Resources
Financing Capital Assets: The Missing Link in Defence Procurement
Article by Vern Kakoschke, Canadian Global Affairs Institute publication (February 2020)
CGAI__Publication_Financing_Capital_Assets_in_a_Defence_Procurement_February_2020.pdf
Financing Defence Procurement in Canada: Where is the Oversight?
Article by Vern Kakoschke and Marcia Mills, Canadian Global Affairs Institute publication (December 2020)
Financing_Defence_Procurement_in_Canada_Where_is_the_Oversight.pdf