WorldCat Identities

Carr, B. R.

Overview
Works: 11 works in 24 publications in 2 languages and 101 library holdings
Genres: Academic theses 
Roles: Author
Classifications: HE5620.D7, 364.128
Publication Timeline
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Most widely held works by B. R Carr
The breathalizer legislation; an inferential evaluation by B. R Carr( Book )

8 editions published in 1974 in English and held by 79 WorldCat member libraries worldwide

240406
La legislation alcool et conduite : une evaluation statistique by B. R Carr( Book )

5 editions published in 1974 in French and held by 15 WorldCat member libraries worldwide

The statistical analysis of rural Ontario traffic accidents using induced exposure data by Brian R Carr( )

3 editions published in 1969 in English and held by 2 WorldCat member libraries worldwide

The breathalizer legislation. An inferential evaluation. [By] B.R. Carr, H. Goldberg, C.M.L. Farbar by Canada( Book )

1 edition published in 1974 in English and held by 1 WorldCat member library worldwide

Musings on Agnico-Eagle and Univar by N McIsaac( )

1 edition published in 2018 in English and held by 1 WorldCat member library worldwide

In the recent cases of Agnico-Eagle and Univar, the Federal Court of Appeal faced novel issues and made a number of significant comments that will influence the jurisprudence in the future. In Agnico-Eagle, the court had to address the consequences to a corporation of the conversion of debentures denominated in a foreign currency into shares of the corporation. The court had never previously been asked to consider such an issue. The court's comments are relevant to the treatment of foreign exchange gains and losses and the computation of paid-up capital. In Univar, the court had to consider whether the general anti-avoidance rule (GAAR) applied to a reorganization designed to permit a Canadian corporation to pay out to its foreign parent surplus that existed at the time of the acquisition of control and was in excess of paid-up capital. In holding that GAAR did not apply, the court considered whether there could be an abuse when the corporation could have achieved the same result in another manner. This was the first time that a Canadian court had explicitly stated this principle. In this article, the authors (who participated in the hearing of each of the appeals) outline their views on the nuances of the cases
The breathalizer legislation by B. R Carr( Book )

1 edition published in 1974 in English and held by 1 WorldCat member library worldwide

GAAR : an economic test? - The courts divide by R Wolfe( )

1 edition published in 2020 in English and held by 1 WorldCat member library worldwide

The authors of this article review the history and development of the general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act (Canada), for the purpose of assisting in the analysis of recent decisions of the federal and provincial courts of appeal. They discuss the inherent difficulty in construing section 245 and outline various tests that the courts could have employed to interpret its provisions. The authors then review three of the four decisions in which the Supreme Court of Canada interpreted GAAR - Canada Trustco, Mathew, and Copthorne. With that background, the authors contrast the different approaches to the provincial general anti-avoidance rules taken, on the one hand, by the Alberta Court of Appeal in Husky Energy and Canada Safeway, the Ontario Court of Appeal in Inter-Leasing, and the BC Court of Appeal in Veracity, and, on the other hand, by the Quebec Court of Appeal in OGT Holdings and Iberville. They then compare and contrast those approaches with the pronouncements of the Supreme Court of Canada on how GAAR should be interpreted. The authors also discuss the approach taken by the Federal Court of Appeal in four recent GAAR decisions - Univar, Oxford Properties, 594710 British Columbia Ltd., and Birchcliff. They compare and contrast that approach with the approaches of the provincial courts, and consider whether the Federal Court of Appeal's approach is consistent with the Supreme Court of Canada's pronouncements on GAAR
The Canadian breathalizer legislation: an inferential evaluation by B. R Carr( Book )

1 edition published in 1975 in English and held by 1 WorldCat member library worldwide

Canadian traffic accident information and data system : a position paper on traid by Canada( Book )

1 edition published in 1972 in English and held by 0 WorldCat member libraries worldwide

A managerial strategy and action plan for effective productivity improvement in the Canadian Air Transportation Administration by Canada( Book )

1 edition published in 1982 in English and held by 0 WorldCat member libraries worldwide

U.S. energy crisis and road fatalities : implications for Canada by Canada( Book )

1 edition published in 1975 in English and held by 0 WorldCat member libraries worldwide

 
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Audience level: 0.71 (from 0.69 for The breath ... to 1.00 for The statis ...)

Languages
English (19)

French (5)