Tax avoidance : section 80A(c)(ii)

Authors :

Meyerowitz, D

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 147

S.A. Cases Cited :

The Queen v Canada Trustee Mortgage Company [2005] SCR 601

S.A. Legislation :

Income Tax Act 58 of 1962 s. 80A(c)(ii)

Subject :

Tax planning

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