Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2018 TCC 235 |
| Date | 22 November 2018 |
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1 practice notes
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Univar Holdco Canada ULC v. The Queen, 2020 TCC 15
...rule in subsection 212.1(4). [23] As Justice Hogan wrote in his costs award in Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235 with respect to this consideration: [21] A decision on the applicability of the GAAR has precedential importance as the GAAR is a provision of last resor......
1 cases
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Univar Holdco Canada ULC v. The Queen, 2020 TCC 15
...rule in subsection 212.1(4). [23] As Justice Hogan wrote in his costs award in Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235 with respect to this consideration: [21] A decision on the applicability of the GAAR has precedential importance as the GAAR is a provision of last resor......