Article

When Is "Loss Trading" Permissible? A Purposive Analysis of Subsection 111(5)

December 1, 2015
Authors
Anu NijhawanPartner

Anu Nijhawan, "When Is "Loss Trading" Permissible? A Purposive Analysis of Subsection 111(5)," Report of the Proceedings of the Sixty-Seventh Tax Conference, 2015 Conference Report (Toronto: Canadian Tax Foundation, 2016), 9:1-26.

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For informational purposes only

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Authors

Anu Nijhawan, Partner  •   Co-Head of Tax Department
Calgary  •   403.298.3389  •   nijhawana@bennettjones.com