Document Type
Book Chapter
Publication Date
1-1-2011
Keywords
tax policy, international taxation, Canadian tax law
Abstract
This chapter explores the meaning of business as it is used in Canadian income tax law given the four purposes that concept serves.
Recommended Citation
Kim Brooks, "Canada" in Guglielmo Maisto, ed, The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law (Amsterdam: IBFD, 2011).
