Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2020 FCA 79 |
| Date | 23 April 2020 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
5 practice notes
-
Canada v. Loblaw Financial Holdings Inc.,
...APPEAL from a judgment of the Federal Court of Appeal (Woods, Laskin and Mactavish JJ.A), 2020 FCA 79, [2020] 3 F.C.R. 481 , [2020] 4 C.T.C. 1 , 2020 D.T.C. 5040 , [2020] F.C.J. No. 511 (QL), 2020 CarswellNat 1300 (WL Can.), setting aside a decision of Miller J., 2018 TCC 182 , ......
-
Loblaw Financial Holdings Inc. c. Canada,
...3 R.C.F. 481LOBLAW FINANCIAL HOLDINGS INC. c. CANADAA-321-182020 FCA 79Loblaw Financial Holdings Inc. (Appellant)v.Her Majesty the Queen (Respondent) ......
-
Supreme Court Of Canada Unanimously Rules That Loblaw Financial Holdings Inc. Was Entitled To Benefit From The "financial Institution" Exception In The "FAPI" Rules
...the Federal Court of Appeal. See Loblaw Financial Holdings Inc. v The Queen, 2018 TCC 182; and Canada v Loblaw Financial Holdings Inc., 2020 FCA 79, 4. Loblaw Financial, at para 239 of the Tax Court decision. 5. Canada v Loblaw Financial Holdings Inc., 2021 SCC 51 ("Loblaw Financial") 6. Lo......
-
Federal Court Of Appeal Overturns Tax Court Decision And Clarifies The Arm's Length Requirement In The Foreign Bank Exclusion To The FAPI Rules
...relevant in assessing whether it carries on a business or whether it carries on its business in a particular place. Footnotes 1. 2020 FCA 79, reversing Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182. 2. Ibid., at para 51. Originally published 28 May 2020 The content of this artic......
Request a trial to view additional results
2 cases
-
Canada v. Loblaw Financial Holdings Inc.,
...APPEAL from a judgment of the Federal Court of Appeal (Woods, Laskin and Mactavish JJ.A), 2020 FCA 79, [2020] 3 F.C.R. 481 , [2020] 4 C.T.C. 1 , 2020 D.T.C. 5040 , [2020] F.C.J. No. 511 (QL), 2020 CarswellNat 1300 (WL Can.), setting aside a decision of Miller J., 2018 TCC 182 , ......
-
Loblaw Financial Holdings Inc. c. Canada,
...3 R.C.F. 481LOBLAW FINANCIAL HOLDINGS INC. c. CANADAA-321-182020 FCA 79Loblaw Financial Holdings Inc. (Appellant)v.Her Majesty the Queen (Respondent) ......
3 firm's commentaries
-
Supreme Court Of Canada Unanimously Rules That Loblaw Financial Holdings Inc. Was Entitled To Benefit From The "financial Institution" Exception In The "FAPI" Rules
...the Federal Court of Appeal. See Loblaw Financial Holdings Inc. v The Queen, 2018 TCC 182; and Canada v Loblaw Financial Holdings Inc., 2020 FCA 79, 4. Loblaw Financial, at para 239 of the Tax Court decision. 5. Canada v Loblaw Financial Holdings Inc., 2021 SCC 51 ("Loblaw Financial") 6. Lo......
-
Federal Court Of Appeal Overturns Tax Court Decision And Clarifies The Arm's Length Requirement In The Foreign Bank Exclusion To The FAPI Rules
...relevant in assessing whether it carries on a business or whether it carries on its business in a particular place. Footnotes 1. 2020 FCA 79, reversing Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182. 2. Ibid., at para 51. Originally published 28 May 2020 The content of this artic......
-
Supreme Court Of Canada Unanimously Rules That Loblaw Financial Holdings Inc. Was Entitled To Benefit From The "financial Institution" Exception In The "FAPI" Rules
...the Federal Court of Appeal. See Loblaw Financial Holdings Inc. v The Queen, 2018 TCC 182; and Canada v Loblaw Financial Holdings Inc., 2020 FCA 79, 4. Loblaw Financial, at para 239 of the Tax Court decision. 5. Canada v Loblaw Financial Holdings Inc., 2021 SCC 51 ("Loblaw Financial") 6. Lo......