Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2018 TCC 152 |
| Date | 22 August 2018 |
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14 practice notes
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Canada v. Alta Energy Luxembourg S.A.R.L.,
...5 C.T.C. 193 , 2020 D.T.C. 5021 , [2020] F.C.J. No. 204 (QL), 2020 CarswellNat 314 (WL Can.), affirming a decision of Hogan J., 2018 TCC 152, [2019] 5 C.T.C. 2183 , 2018 D.T.C. 1120 , [2018] T.C.J. No. 124 (QL), 2018 CarswellNat 4615 (WL Can.). Appeal dismissed, Wagner C.J.......
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Alta Energy: Canada's Federal Court Of Appeal Rules That Treaty Shopping Is Not Abusive
...Footnotes 1 Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43 ("Alta Energy") affirming the decision of the Tax Court of Canada in 2018 TCC 152. 2 Under the Treaty, Canada only has the right to tax a resident of Luxembourg on a gain realized in connection with the sale of shares where,......
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Treaty Exempt Gain By Luxembourg Holding Company Upheld By Federal Court Of Appeal
...for calendar year taxpayers, would be January 1, 2021). Footnotes 2020 FCA 43, aff'ing Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152. Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prev......
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Treaty Shopping: MIL, MLI And ALTA Things In Between
...some degree of grandfathering or step up for pre-existing structures is better left for a separate debate. Footnotes 1 2020 FCA 43, aff'g 2018 TCC 152. 2 Tax authorities generally regard treaty shopping as arising when a person resident in a particular country inappropriately gains access t......
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2 cases
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Canada v. Alta Energy Luxembourg S.A.R.L.,
...5 C.T.C. 193 , 2020 D.T.C. 5021 , [2020] F.C.J. No. 204 (QL), 2020 CarswellNat 314 (WL Can.), affirming a decision of Hogan J., 2018 TCC 152, [2019] 5 C.T.C. 2183 , 2018 D.T.C. 1120 , [2018] T.C.J. No. 124 (QL), 2018 CarswellNat 4615 (WL Can.). Appeal dismissed, Wagner C.J.......
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Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43
...S.A.R.L. Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from a Judgment of the Tax Court of Canada dated August 22, 2018 (2018 TCC 152) that allowed the appeal of Alta Energy Luxembourg S.A.R.L. (Alta Luxembourg) from an assessment made under the Income Tax Act , R.S.C. 19......
12 firm's commentaries
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Alta Energy: Canada's Federal Court Of Appeal Rules That Treaty Shopping Is Not Abusive
...Footnotes 1 Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43 ("Alta Energy") affirming the decision of the Tax Court of Canada in 2018 TCC 152. 2 Under the Treaty, Canada only has the right to tax a resident of Luxembourg on a gain realized in connection with the sale of shares where,......
-
Treaty Exempt Gain By Luxembourg Holding Company Upheld By Federal Court Of Appeal
...for calendar year taxpayers, would be January 1, 2021). Footnotes 2020 FCA 43, aff'ing Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152. Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prev......
-
Treaty Shopping: MIL, MLI And ALTA Things In Between
...some degree of grandfathering or step up for pre-existing structures is better left for a separate debate. Footnotes 1 2020 FCA 43, aff'g 2018 TCC 152. 2 Tax authorities generally regard treaty shopping as arising when a person resident in a particular country inappropriately gains access t......
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Alta Energy: Supreme Court Of Canada Finds That The General Anti-Avoidance Rule Does Not Preclude Treaty Shopping To Avoid Capital Gains Tax
...1. Referring to the decisions of the Tax Court of Canada and the Federal Court of Appeal. See Alta Energy Luxembourg S.A.R.L v R, 2018 TCC 152 and Canada v Alta Energy Luxembourg S.A.R.L., 2020 FCA 43, 2. Canada, Department of Finance, "Notice of Ways and Means Motion to Introduce an Act to......
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