Capital gains stripping
Subtitle: a new method of tax avoidance : a comparative analysis of the issues raised by the avoidance of taxation on capital gains by means of intercorporate dividends and an evaluation of recent amendments to the Income Tax Act (Canada) relating thereto
By: Gerald D. Courage
Published: 1981
Language: eng
Notes: Typescript (photocopy)

Thesis (LL. M.)--Harvard Law School.

Includes bibliographical references.