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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32 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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Table of cases
...484–5 Canada (Transportation Safety Board) v Carroll-Byrne, 2022 SCC 48 .........229 Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 ......... 366 , 372, 373, 392 Canada v Miller, [1999] RJQ 719 (Que CA) .................................................... 148 Canada v Seaboard Lumber S......
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25 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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Canada (National Revenue) v. Shopify Inc., 2025 FC 968
...exercise necessarily involves reconciling the “national self-interest of each contracting state” (Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 at para 37 [Alta Energy]) with the ultimate goal being “to [implement] the true intentions of the parties” (Crown Forest Industries Ltd v Canad......
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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 ......
3 books & journal articles
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Table of cases
...484–5 Canada (Transportation Safety Board) v Carroll-Byrne, 2022 SCC 48 .........229 Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 ......... 366 , 372, 373, 392 Canada v Miller, [1999] RJQ 719 (Que CA) .................................................... 148 Canada v Seaboard Lumber S......
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The implementation and interpretation of treaties
...with the general rules of interpretation set out in the Vienna Convention on the Law of Treaties”); Canada v Alta Energy Luxembourg SARL , 2021 SCC 49 [ Alta Energy ] at para 37 (as tax treaties are treaties, their interpretation is governed by the VCLT). 314 RSC 1985, c I-2. 315 Pushpanath......
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The reception of other sources of international law
...Heller , 2020 SCC 16 at paras 21–7 (UNCITRAL Model Law on International Commercial Arbitration); Canada v Alta Energy Luxembourg SARL , 2021 SCC 49 at paras 5, 35, 38–45 (OECD Model Tax Convention on Income and on Capital). 47 See, e.g., Canada (Attorney General) v Ward , [1993] 2 SCR 68......