Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2020 FCA 43 |
| Date | 12 February 2020 |
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15 practice notes
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Canada v. Alta Energy Luxembourg S.A.R.L.,
...APPEAL from a judgment of the Federal Court of Appeal (Webb, Near and Locke JJ.A.), 2020 FCA 43, [2020] 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.......
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...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 [2020] SCCA No 98 [ Alta Energy ]. [ 582 ] Fifty Years of Taxation at the Federal Court of Appeal and the Fed......
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Husky Energy Inc. v. The King, 2023 TCC 167
...arrangements result in an abuse of Article 10 (2). As stated by the Federal Court of Appeal in Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43: Although the Crown raised the issue of whether there was an abuse of paragraph 115(1)(b) of the Act, the focus of the hearing was on whethe......
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Alta Energy: Canada's Federal Court Of Appeal Rules That Treaty Shopping Is Not Abusive
...The decision is subject to a possible appeal to the Supreme Court of Canada. 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 2 Under the Treaty, Canada only has the right to tax a resident of Lu......
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2 cases
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Canada v. Alta Energy Luxembourg S.A.R.L.,
...APPEAL from a judgment of the Federal Court of Appeal (Webb, Near and Locke JJ.A.), 2020 FCA 43, [2020] 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.......
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Husky Energy Inc. v. The King, 2023 TCC 167
...arrangements result in an abuse of Article 10 (2). As stated by the Federal Court of Appeal in Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43: Although the Crown raised the issue of whether there was an abuse of paragraph 115(1)(b) of the Act, the focus of the hearing was on whethe......
12 firm's commentaries
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Alta Energy: Canada's Federal Court Of Appeal Rules That Treaty Shopping Is Not Abusive
...The decision is subject to a possible appeal to the Supreme Court of Canada. 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 2 Under the Treaty, Canada only has the right to tax a resident of Lu......
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Treaty Exempt Gain By Luxembourg Holding Company Upheld By Federal Court Of Appeal
...gains taxes), for tax years beginning on or after June 1, 2020 (which, 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 Convention between the Government of Canada and the Government of the Grand Duc......
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Treaty Shopping: MIL, MLI And ALTA Things In Between
...MLI did not offer 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 2 Tax authorities generally regard treaty shopping as arising when a person resident in a particular country inappropriately ......
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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
...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 Implement a Multilateral Convention to Implement Tax T......
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1 books & journal articles
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...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 [2020] SCCA No 98 [ Alta Energy ]. [ 582 ] Fifty Years of Taxation at the Federal Court of Appeal and the Fed......