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Federal Court of Appeal upholds application of anti-avoidance rule to limited partner

Monday, November 02, 2020 @ 1:11 PM | By Siwei Chen and Dana O’Shea

On Sept. 14, the Federal Court of Appeal released its decision on Gladwin Realty Corp. v. Canada 2020 FCA 142. The court dismissed the taxpayer’s appeal from the Tax Court of Canada,...