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.
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.