Keybrand Foods Inc. v. Canada, 2020 FCA 201

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2020 FCA 201
Date19 November 2020
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
3 practice notes
  • Canada (The King) v. MICROBJO PROPERTIES INC., 2023 FCA 157
    • Canada
    • Court of Appeal (Canada)
    • 5 de julho de 2023
    ...facts (McLarty, para. 62) and the particular provision of the Act pursuant to which the issue arises (Keybrand Foods Inc. v. Canada, 2020 FCA 201 [Keybrand Foods], paras. 35; see also para. 46). Just as the applicable provision in Swiss Bank (SCC) was concerned with interest rate manipulati......
  • Damis Properties Inc. v. The Queen, 2021 TCC 24
    • Canada
    • Tax Court (Canada)
    • 24 de março de 2021
    ...251(1)(b) became paragraph 251(1)(c) when new paragraph 251(1)(b) was added by a 2001 technical bill effective December 24, 1998. [64] 2020 FCA 201 (“Keybrand Foods”). [65] 2008 SCC 26 (“McLarty”). [66] Paragraph 39. [67] McLarty at paragraph 61. [68] McLarty a......
  • A Primer On ABIL Claims: Part I
    • Canada
    • Mondaq Canada
    • 21 de outubro de 2022
    ...a full discussion of the meaning of arm's length is outside the scope of this article, the recent case of Keybrand Foods Inc. v Canada, 2020 FCA 201 ("Keybrand") considered the meaning of arm's length in the context of an Keybrand Foods Inc. v Canada In Keybrand, the Federal Court of Appeal......
2 cases
  • Canada (The King) v. MICROBJO PROPERTIES INC., 2023 FCA 157
    • Canada
    • Court of Appeal (Canada)
    • 5 de julho de 2023
    ...facts (McLarty, para. 62) and the particular provision of the Act pursuant to which the issue arises (Keybrand Foods Inc. v. Canada, 2020 FCA 201 [Keybrand Foods], paras. 35; see also para. 46). Just as the applicable provision in Swiss Bank (SCC) was concerned with interest rate manipulati......
  • Damis Properties Inc. v. The Queen, 2021 TCC 24
    • Canada
    • Tax Court (Canada)
    • 24 de março de 2021
    ...251(1)(b) became paragraph 251(1)(c) when new paragraph 251(1)(b) was added by a 2001 technical bill effective December 24, 1998. [64] 2020 FCA 201 (“Keybrand Foods”). [65] 2008 SCC 26 (“McLarty”). [66] Paragraph 39. [67] McLarty at paragraph 61. [68] McLarty a......
1 firm's commentaries
  • A Primer On ABIL Claims: Part I
    • Canada
    • Mondaq Canada
    • 21 de outubro de 2022
    ...a full discussion of the meaning of arm's length is outside the scope of this article, the recent case of Keybrand Foods Inc. v Canada, 2020 FCA 201 ("Keybrand") considered the meaning of arm's length in the context of an Keybrand Foods Inc. v Canada In Keybrand, the Federal Court of Appeal......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT