Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75
| Court | Federal Court of Appeal (Canada) |
| Case Date | April 20, 2020 |
| Jurisdiction | Canada (Federal) |
| Citations | 2020 FCA 75 |
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3 practice notes
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Canada v. Preston, 2023 FCA 178
...General) v. Nash, 2005 FCA 386 at para. 10; Roher v. Canada, 2019 FCA 313 at para. 22; Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75 at para. [48] As the Tax Court itself recognized, there is no dispute about the legal meaning of fair market value. The Tax Court did not suggest wh......
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Gain On Sale Of Shares May Be On Account Of Income
...should consider whether such reorganization would impact the tax treatment of the sale of such shares. Footnotes 1 2018 TCC 183, aff'd 2020 FCA 75. 2 [1998] 2 SCR 358; aff 'd 96 DTC 6355 (FCA); aff 'd 94 DTC 1858 The content of this article is intended to provide a general guide to the subj......
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Swift v. The Queen, 2020 TCC 115
...259, 86 DTC 6421 (FCTD), ¶13. See also Wall v The Queen, 2019 TCC 168, ¶154; and Atlantic Packaging Products Ltd. v The Queen, 2020 FCA 75, ¶35. [13] Happy Valley Farms, supra note 12, ¶14. A review of subparagraph 14(6) and paragraphs 15 through 18 of his reasons......
2 cases
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Canada v. Preston, 2023 FCA 178
...General) v. Nash, 2005 FCA 386 at para. 10; Roher v. Canada, 2019 FCA 313 at para. 22; Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75 at para. [48] As the Tax Court itself recognized, there is no dispute about the legal meaning of fair market value. The Tax Court did not suggest wh......
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Swift v. The Queen, 2020 TCC 115
...259, 86 DTC 6421 (FCTD), ¶13. See also Wall v The Queen, 2019 TCC 168, ¶154; and Atlantic Packaging Products Ltd. v The Queen, 2020 FCA 75, ¶35. [13] Happy Valley Farms, supra note 12, ¶14. A review of subparagraph 14(6) and paragraphs 15 through 18 of his reasons......
1 firm's commentaries
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Gain On Sale Of Shares May Be On Account Of Income
...should consider whether such reorganization would impact the tax treatment of the sale of such shares. Footnotes 1 2018 TCC 183, aff'd 2020 FCA 75. 2 [1998] 2 SCR 358; aff 'd 96 DTC 6355 (FCA); aff 'd 94 DTC 1858 The content of this article is intended to provide a general guide to the subj......