Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49
| 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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18 practice notes
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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,
...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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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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Whaling v. Canada (His Majesty the King), 2024 FC 712
...para. 26, both quoting E. Driedger, Construction of Statutes (2nd ed. 1983), at p. 87; see also Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49, at para. 37. In determining the meaning of the text, a court cannot read a statutory provision in isolation, but must read the provision in......
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15 cases
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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,
...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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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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Whaling v. Canada (His Majesty the King), 2024 FC 712
...para. 26, both quoting E. Driedger, Construction of Statutes (2nd ed. 1983), at p. 87; see also Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49, at para. 37. In determining the meaning of the text, a court cannot read a statutory provision in isolation, but must read the provision in......
Request a trial to view additional results
3 firm's commentaries
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Deans Knight: The Case For Rethinking GAAR Amendments
...and unforeseen: [45] . . . Abusive tax avoidance can involve unforeseen tax strategies (Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49, at para. 80). For example, in Alta Energy, this Court treated evidence of Parliament's knowledge and acceptance of the tax strategy at issue as a r......
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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......
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Budget 2023 Proposed GAAR Amendments: Rewriting The Rules ' The Ultimate Game-Changer
...of the ITA read as a whole (at p. 465). However, the courts have read misuse and abuse together. 8. Canada v. Alta Energy Luxembourg SARL, 2021 SCC 49. 9. Lipson v. Canada, 2009 SCC 10. Lehigh Cement Limited v. Canada, 2010 FCA 124. 11. Canadian International Tax Developments, presented at ......