MMV Capital Partners Inc. v. The Queen, 2020 TCC 82

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2020 TCC 82
Date12 August 2020
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1 practice notes
  • Canada v. MMV Capital Partners Inc., 2023 FCA 234
    • Canada
    • Court of Appeal (Canada)
    • November 30, 2023
    ...the same question, but with respect to a different series of transactions undertaken by a different corporation. The Tax Court of Canada (2020 TCC 82, per Bocock J.) concluded that GAAR did not apply. The Crown appeals that decision, submitting that the transactions at issue here, like thos......
1 cases
  • Canada v. MMV Capital Partners Inc., 2023 FCA 234
    • Canada
    • Court of Appeal (Canada)
    • November 30, 2023
    ...the same question, but with respect to a different series of transactions undertaken by a different corporation. The Tax Court of Canada (2020 TCC 82, per Bocock J.) concluded that GAAR did not apply. The Crown appeals that decision, submitting that the transactions at issue here, like thos......

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