Copthorne Holdings Ltd. v. Canada, [2011] 3 SCR 721
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | McLachlin, Beverley; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, Louise; Rothstein, Marshall; Cromwell, Thomas Albert |
| Citation | [2011] 3 SCR 721,2011 SCC 63,[2012] DTC 5006,424 NR 132 |
| Date | 16 December 2011 |
| Subject Matter | COMPANY LAW,INCOME TAX,STATUTES |
| Court | Supreme Court (Canada) |
| Docket Number | 33283 |
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26 practice notes
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Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56
...Canada Ltd. (1981), 7 Sask. R. 337; Love v. Love, 2013 SKCA 31, [2013] 5 W.W.R. 662; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721; Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622; Kanji v. Canada (Attorney General), 2013 ONSC 781, 114 O.R. (3d) 1; Pallen Trust, Re, 2......
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...139 135 Canada Trustco Mortgage Co v Canada , [2005] 2 SCR 601 at para 17 [ Trustco Mortgage ]. 136 Copthorne Holdings Ltd v Canada , [2011] 3 SCR 721 at paras 69–70 and 72 [ Copthorne ]; Trustco Mortgage , above note 135 at para 55; Lipson v Canada , [2009] 1 SCR 3 at para 26 [ Lipson ......
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R. v. Nedelcu, 2012 SCC 59
...1 S.C.R. 223; Ontario (Attorney General) v. Fraser, 2011 SCC 20, [2011] 2 S.C.R. 3; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721. Statutes and Regulations Canada Evidence Act, R.S.C. 1985, c. C-5 , s. 5 . Canadian Charter of Rights and Freedoms , ss. 11 (c), 13 . Rule......
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Loblaw Financial Holdings Inc. c. Canada,
...Oxford Properties Group Inc., 2018 FCA 30 , [2018] 4 F.C.R. 3 , [2018] 6 C.T.C. 1; Copthorne Holdings Ltd. v. Canada, 201 1 SCC 63 , [2011] 3 S.C.R. 721; Chevron Corp. v. Yaiguaje, 2015 SCC 42 , [2015] 3 S.C.R. 69 ; Montreal Coke and Mfg. Co. Ltd. v. Minister of National Revenue, [1944......
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22 cases
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Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56
...Canada Ltd. (1981), 7 Sask. R. 337; Love v. Love, 2013 SKCA 31, [2013] 5 W.W.R. 662; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721; Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622; Kanji v. Canada (Attorney General), 2013 ONSC 781, 114 O.R. (3d) 1; Pallen Trust, Re, 2......
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R. v. Nedelcu, 2012 SCC 59
...1 S.C.R. 223; Ontario (Attorney General) v. Fraser, 2011 SCC 20, [2011] 2 S.C.R. 3; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721. Statutes and Regulations Canada Evidence Act, R.S.C. 1985, c. C-5 , s. 5 . Canadian Charter of Rights and Freedoms , ss. 11 (c), 13 . Rule......
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Loblaw Financial Holdings Inc. c. Canada,
...Oxford Properties Group Inc., 2018 FCA 30 , [2018] 4 F.C.R. 3 , [2018] 6 C.T.C. 1; Copthorne Holdings Ltd. v. Canada, 201 1 SCC 63 , [2011] 3 S.C.R. 721; Chevron Corp. v. Yaiguaje, 2015 SCC 42 , [2015] 3 S.C.R. 69 ; Montreal Coke and Mfg. Co. Ltd. v. Minister of National Revenue, [1944......
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Triad Gestco Ltd. c. Canada,
...[2003] 2 F.C. 25.REFERRED TO:Lipson v. Canada, 2009 SCC 1 , [2009] 1 S.C.R. 3 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [2011] 3 S.C.R. 721.AUTHORS CITEDCanada. Report of the Royal Commission on Taxation. Ottawa: Queen’s Printer, 1966-67 (Chair: K. M. Carter).Sherman, Dav......
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3 firm's commentaries
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Income Tax Update From The Supreme Court Of Canada: The GAAR Does Not Apply To Treaty Shopping
...arrangements are consistent with a literal interpretation of the relevant provisions (Copthorne Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721, at para. 66). The GAAR applies both to the abuse of provisions found in the Act and to the abuse of provisions found in a tax treaty ( s......
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Income Tax Update From The Supreme Court Of Canada: The GAAR Does Not Apply To Treaty Shopping
...arrangements are consistent with a literal interpretation of the relevant provisions (Copthorne Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721, at para. 66). The GAAR applies both to the abuse of provisions found in the Act and to the abuse of provisions found in a tax treaty ( s......
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Subsequent Legislative Changes Not A Basis To Find Abusive Tax Avoidance
...CRA and the Department of Finance is always warranted to achieve fairness and predictability for taxpayers. Footnotes 1 2016 TCC 2041. 2 [2011] 3 SCR 721. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your ......
1 books & journal articles
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...139 135 Canada Trustco Mortgage Co v Canada , [2005] 2 SCR 601 at para 17 [ Trustco Mortgage ]. 136 Copthorne Holdings Ltd v Canada , [2011] 3 SCR 721 at paras 69–70 and 72 [ Copthorne ]; Trustco Mortgage , above note 135 at para 55; Lipson v Canada , [2009] 1 SCR 3 at para 26 [ Lipson ......