Deans Knight Income Corp. v. Canada,
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | Wagner, Richard; Karakatsanis, Andromache; Côté, Suzanne; Brown, Russell; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas; Jamal, Mahmud; O’Bonsawin, Michelle |
| Docket Number | 39869 |
| Date | 26 May 2023 |
| Court | Supreme Court (Canada) |
| Citation | 2023 SCC 16 |
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31 practice notes
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Deans Knight Income Corporation v Canada
...Attorney General of Ontario, Canadian Chamber of Commerce, Tax Executives Institute, Inc., and Agence du Revenu du Québec Interveners 2023 SCC 16 Present: Wagner C.J. and Karakatsanis, Côté, Brown, * Rowe, Martin, Kasirer, Jamal and O'Bonsawin JJ. DOCKET: 39869 SUPREME C......
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Magren Holdings Ltd v. Canada
...Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [2011] 3 S.C.R. 721 at para. 33 [Copthorne]; Deans Knight Income Corp. v. Canada, 2023 SCC 16, [2023] 4 C.T.C. 25 at para. 51 [Deans [176] While “tax benefit” and “avoidance transaction” are defined in the Income Tax Act , to determine ......
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Wuswig Inc. v. The King, 2025 TCC 147
...1, at s 245(1). [66] Appellant’s plan of argument, para 37; Respondent’s written submissions, para 55. Deans Knight Income Corp v Canada, 2023 SCC 16 at para 57 [Deans [67] Canada Trustco, above, footnote 63, at paras 44–45; Copthorne, above, footnote 40, at paras 69–71. [68] Appellant’s pl......
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3295940 Canada Inc. v. Canada
...at issue. This first stage is a question of law, subject to correctness review by appellate courts: Deans Knight Income Corp. v. Canada, 2023 SCC 16 at para. 78 [Deans Knight]; Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 at para. 50; Canada Trustco Mortgage Co. v. Canada, 2005 SC......
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19 cases
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Deans Knight Income Corporation v Canada
...Attorney General of Ontario, Canadian Chamber of Commerce, Tax Executives Institute, Inc., and Agence du Revenu du Québec Interveners 2023 SCC 16 Present: Wagner C.J. and Karakatsanis, Côté, Brown, * Rowe, Martin, Kasirer, Jamal and O'Bonsawin JJ. DOCKET: 39869 SUPREME C......
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Magren Holdings Ltd v. Canada
...Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [2011] 3 S.C.R. 721 at para. 33 [Copthorne]; Deans Knight Income Corp. v. Canada, 2023 SCC 16, [2023] 4 C.T.C. 25 at para. 51 [Deans [176] While “tax benefit” and “avoidance transaction” are defined in the Income Tax Act , to determine ......
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Wuswig Inc. v. The King, 2025 TCC 147
...1, at s 245(1). [66] Appellant’s plan of argument, para 37; Respondent’s written submissions, para 55. Deans Knight Income Corp v Canada, 2023 SCC 16 at para 57 [Deans [67] Canada Trustco, above, footnote 63, at paras 44–45; Copthorne, above, footnote 40, at paras 69–71. [68] Appellant’s pl......
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3295940 Canada Inc. v. Canada
...at issue. This first stage is a question of law, subject to correctness review by appellate courts: Deans Knight Income Corp. v. Canada, 2023 SCC 16 at para. 78 [Deans Knight]; Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 at para. 50; Canada Trustco Mortgage Co. v. Canada, 2005 SC......
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12 firm's commentaries
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Deans Knight: The Case For Rethinking GAAR Amendments
...On May 26, 2023, the Supreme Court of Canada (SCC or the Court) dismissed the taxpayer's appeal in Deans Knight Income Corp. v Canada, 2023 SCC 16 (Deans Knight). This much-anticipated decision deals with the general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act2 (Act). Wh......
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Key Takeaways From McCarthy Tétrault Tax Perspectives: April 2025
...Energy v the King, 2025 FCA 77 (Total Energy), the Federal Court of Appeal applied Deans Knight Income Corporation v His Majesty the King, 2023 SCC 16 (Deans Knight) broadly to find that a series of transactions involving an income trust conversion resulted in an abuse of subsection 111(5) ......
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Episode 029 ' The Supreme Court Of Canada's Decision Of Deans Knight: Decoding The Tax Implications (Podcast)
...Deans Knight. On May 26, 2023, the Supreme Court of Canada released its landmark decision in Deans Knight Income Corp. v. Canada cited as 2023 SCC 16. The case involved whether the application of the general anti-avoidance rule ("GAAR") applied to deny a loss-utilization plan by the taxpaye......
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Canada Releases Modified Proposals To Amend The General Anti-Avoidance Rule
...the reassessment period is extended by one year (and not three years). These amendments will come into effect on Royal Assent. Footnote 1. 2023 SCC 16 (Deans The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about yo......
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