TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DOMINANT PURPOSE TEST [1 record]

Record 1 2015-09-25

English

Subject field(s)
  • Administrative Law
  • Taxation Law
  • Practice and Procedural Law
  • Law of Evidence
CONT

... if the Promoter of the scheme had the dominant purpose of tax avoidance this may satisfy the dominant purpose test.

French

Domaine(s)
  • Droit administratif
  • Droit fiscal
  • Droit judiciaire
  • Droit de la preuve

Spanish

Save record 1

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