Quinco Financial Inc v. The Queen, 2016 TCC 190
| Jurisdiction | Federal Jurisdiction (Canada) |
| Subject Matter | SALES AND SERVICE TAXES,STATUTES,INCOME TAX,REAL PROPERTY TAX |
| Citation | 2016 TCC 190 |
| Court | Tax Court (Canada) |
| Date | 01 September 2016 |
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2 practice notes
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Grenon v. The Queen, 2021 TCC 30
...GAAR involves some uncertainty and that a taxpayer cannot self-assess for the GAAR was addressed in Quinco Financial Inc. v. The Queen, 2016 TCC 190, where Bocock J. noted that “a tax benefit and avoidance transaction remain the purview of the taxpayer who authors, executes, and bear......
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Interest Payable On GAAR Assessment
...Financial Inc. v. The Queen, 2016 TCC 190, is a Tax Court of Canada decision concerning a Rule 58 question of mixed fact and law related to an assessment of tax and interest payable under the general anti-avoidance provision ("GAAR"). The appellant objected to the arrears interest payable t......
1 cases
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Grenon v. The Queen, 2021 TCC 30
...GAAR involves some uncertainty and that a taxpayer cannot self-assess for the GAAR was addressed in Quinco Financial Inc. v. The Queen, 2016 TCC 190, where Bocock J. noted that “a tax benefit and avoidance transaction remain the purview of the taxpayer who authors, executes, and bear......
1 firm's commentaries
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Interest Payable On GAAR Assessment
...Financial Inc. v. The Queen, 2016 TCC 190, is a Tax Court of Canada decision concerning a Rule 58 question of mixed fact and law related to an assessment of tax and interest payable under the general anti-avoidance provision ("GAAR"). The appellant objected to the arrears interest payable t......