We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close
Focus On
NEW In-House Counsel | Insurance | Intellectual Property | Immigration | Natural Resources | Real Estate | Tax

FEDERAL INCOME TAX - Corporations - Capital tax - Transfer of property - Tax avoidance - General anti-avoidance rule - Misuse and abuse - Avoidance transaction - Appeals

Thursday, November 02, 2017 @ 8:36 AM  

Appeal by Univar Holdco Canada ULC (Holdco) from a reassessment of tax based on the application of the general anti-avoidance rule (GAAR). In 2007, Univar NV was a Netherlands public company that carried on a global business of acquiring chemicals in bulk and then processing, blending and repackaging them to sell to its customers. It carried on business in several countries, including Canada. Univar Canada Ltd. (Univar Canada) was a corporation that formed part of the Univar NV group prior to the purchase by CVC Capital...