Areas of
Practice

FEDERAL INCOME TAX - General anti-avoidance rule - Misuse and abuse - Application to tax treaties - Avoidance transaction

Friday, November 26, 2021 @ 2:06 PM  

Appeal by the Minister of National Revenue from a decision of the Federal Court of Appeal that found the general anti-avoidance rule (“GAAR”) did not apply to an impugned transaction. Alta...