Canada v. Alta Energy Luxembourg S.A.R.L.,
Jurisdiction | Federal Jurisdiction (Canada) |
Judge | Wagner, Richard; Abella, Rosalie Silberman; Moldaver, Michael J.; Karakatsanis, Andromache; Côté, Suzanne; Brown, Russell; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas |
Neutral Citation | 2021 SCC 49 |
Citation | 2021 SCC 49 |
Docket Number | 39113 |
Court | Supreme Court (Canada) |
Date | 26 November 2021 |
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5 practice notes
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R v McColman,
...1 S.C.R. 27; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; R. v. D.A.I., 2012 SCC 5, [2012] 1 S.C.R. 149; Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; R. v. Sivarasah, 2017 ONS......
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Deans Knight Income Corporation v Canada,
...and the benefit of the doubt should go to the taxpayer. Cases Cited By Rowe J. Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [201......
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Deans Knight Income Corp. v. Canada, 2023 SCC 16
...Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [2011] 3 S.C.R. 721 ; referred to: Duha Printers (Western) Ltd. v. Canada, [1998] ......
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Brookfield Place (Calgary) GP Inc. v Calgary (City),
...and purposive analysis to find a meaning that is harmonious with the legislation as a whole: Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 at para 29; Canada Trustco Mortgage Co v Canada, 2005 SCC 54 at para 3 “Improvement” is one of three categories of “property......
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4 cases
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R v McColman,
...1 S.C.R. 27; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; R. v. D.A.I., 2012 SCC 5, [2012] 1 S.C.R. 149; Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; R. v. Sivarasah, 2017 ONS......
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Deans Knight Income Corporation v Canada,
...and the benefit of the doubt should go to the taxpayer. Cases Cited By Rowe J. Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [201......
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Deans Knight Income Corp. v. Canada, 2023 SCC 16
...Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [2011] 3 S.C.R. 721 ; referred to: Duha Printers (Western) Ltd. v. Canada, [1998] ......
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Brookfield Place (Calgary) GP Inc. v Calgary (City),
...and purposive analysis to find a meaning that is harmonious with the legislation as a whole: Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 at para 29; Canada Trustco Mortgage Co v Canada, 2005 SCC 54 at para 3 “Improvement” is one of three categories of “property......
1 firm's commentaries
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Deans Knight: The Supreme Court Of Canada Applies The General Anti-Avoidance Rule To Supplement A Well-Established Specific Anti-Avoidance Provision
...Knight SCC at paras 59 and 60. 13. Deans Knight SCC at para 71. 14. Deans Knight SCC at para 59. 15. Deans Knight SCC at para 45. 16. 2021 SCC 49 ("Alta 17. Alta Energy at para 80. 18. Alta Energy at para 85. 19. Deans Knight SCC at para 43. 20. See proposed paragraph 245(0.1)(c), which pro......