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SCC rules GAAR did not bar foreign company from bilateral tax treaty’s ‘business property’ tax exemption

Friday, November 26, 2021 @ 5:33 PM | By Cristin Schmitz

In a 6-3 decision that addresses international “treaty shopping” for tax benefits, the Supreme Court of Canada has ruled that the Income Tax Act’s general anti-avoidance rule (GAAR) did not bar...