Fiducie financière Satoma v. Canada, 2018 FCA 74
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2018 FCA 74 |
| Date | 10 April 2018 |
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5 practice notes
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Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
...21 O.R. (3d) 739; Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 S.C.R. 175; Fiducie Financière Satoma v. The Queen, 2018 FCA 74, 2018 D.T.C. 5052; Fiducie Financière Satoma v. The Queen, 2017 TCC 84, 2018 D.T.C. 1031; Re Pallen Trust, 2014 BCSC 305, [2014] 4 C.T.C. 129; Fink......
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...Gladwin Realty , above note 188 at paras 63f. 190 Gladwin Realty , above note 188 at para 85. 191 Fiducie inancière Satoma v Canada , 2018 FCA 74 at para 52. 192 Gervais v Canada , 2018 FCA 3 . 193 Canada v Alta Energy Luxembourg SARL , 2020 FCA 43 , leave to appeal to the SCC granted [20......
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Gladwin Realty Corporation v. Canada, 2020 FCA 142
...Canada, 2009 SCC 1, [2009] 1 S.C.R. 3 [Lipson] at paras. 42 and 47 and the decision of this Court in Fiducie financière Satoma v. Canada, 2018 FCA 74 [Satoma Trust] at para. 52 for the proposition that using an anti-avoidance provision in order to obtain a tax benefit gives rise to an abuse......
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3295940 Canada Inc. v. The Queen, 2022 TCC 68
...sold would have been 3295940’s shares. Based mainly on Fiducie financière Satoma v. The Queen, 2017 TCC 84 , upheld on appeal 2018 FCA 74 [Satoma], the Crown argued that the alternative transactions proposed must at the very least be examples of valid comparison because the ver......
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4 cases
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Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
...21 O.R. (3d) 739; Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 S.C.R. 175; Fiducie Financière Satoma v. The Queen, 2018 FCA 74, 2018 D.T.C. 5052; Fiducie Financière Satoma v. The Queen, 2017 TCC 84, 2018 D.T.C. 1031; Re Pallen Trust, 2014 BCSC 305, [2014] 4 C.T.C. 129; Fink......
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Gladwin Realty Corporation v. Canada, 2020 FCA 142
...Canada, 2009 SCC 1, [2009] 1 S.C.R. 3 [Lipson] at paras. 42 and 47 and the decision of this Court in Fiducie financière Satoma v. Canada, 2018 FCA 74 [Satoma Trust] at para. 52 for the proposition that using an anti-avoidance provision in order to obtain a tax benefit gives rise to an abuse......
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3295940 Canada Inc. v. The Queen, 2022 TCC 68
...sold would have been 3295940’s shares. Based mainly on Fiducie financière Satoma v. The Queen, 2017 TCC 84 , upheld on appeal 2018 FCA 74 [Satoma], the Crown argued that the alternative transactions proposed must at the very least be examples of valid comparison because the ver......
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Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196
...of the case. He also rejected a submission that the decision in Fiducie Financière Satoma v. The Queen, 2017 TCC 84 , aff’d 2018 FCA 74, leave to appeal ref’d [2018] S.C.C.A. No. 230 [Satoma], which found a similar plan to constitute abusive tax avoidance and subjec......
1 books & journal articles
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...Gladwin Realty , above note 188 at paras 63f. 190 Gladwin Realty , above note 188 at para 85. 191 Fiducie inancière Satoma v Canada , 2018 FCA 74 at para 52. 192 Gervais v Canada , 2018 FCA 3 . 193 Canada v Alta Energy Luxembourg SARL , 2020 FCA 43 , leave to appeal to the SCC granted [20......