3295940 Canada Inc. v. The Queen, 2022 TCC 68
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Citation | 2022 TCC 68 |
Date | 30 June 2022 |
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1 practice notes
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Not All Alternative Transactions Are Relevant For The Purposes Of The GAAR Abuse Analysis
...further illustration as to the reasonable tax consequences applicable to them. Footnotes 1. 3295940 Canada Inc. v. Her Majesty the Queen, 2022 TCC 68 ("3295"). 2. 3295, para. 131, 136 and 143. 3. 3295, para. 12 and 13. 4. 3295, para. 120 and 121. 5. 3295, para. 144. 6. When the existence of......
1 firm's commentaries
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Not All Alternative Transactions Are Relevant For The Purposes Of The GAAR Abuse Analysis
...further illustration as to the reasonable tax consequences applicable to them. Footnotes 1. 3295940 Canada Inc. v. Her Majesty the Queen, 2022 TCC 68 ("3295"). 2. 3295, para. 131, 136 and 143. 3. 3295, para. 12 and 13. 4. 3295, para. 120 and 121. 5. 3295, para. 144. 6. When the existence of......