Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2020 TCC 92 |
| Date | 27 August 2020 |
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3 practice notes
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Damis Properties Inc. v. The Queen, 2021 TCC 24
...63. [165] Canada Trustco at paragraph 19. See, also, the analysis of Justice Sommerfeldt in Rogers Enterprises (2015) Inc. v. R., 2020 TCC 92 at paragraphs 28 to 37, with which I [166] Canada Trustco at paragraph 19. [167] Canada Trustco at paragraph 20. [168] Canada Trustco at paragraph 20......
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Highlights Of Canada's 2022 Federal Budget
...2018 FCA 114. 3 For example, see Gladwin Realty Corporation v. The Queen, 2020 FCA 142, and Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92. 4 For more information regarding the mandatory disclosure rules, see our prior bulletin "Highlights of draft tax legislation to implement cer......
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Federal Budget 2022: Declining Deficits And Measured Tax Changes
...of a tax benefit, the GAAR is inapplicable. The conclusion in Wild was affirmed by the Tax Court in Rogers Enterprises (2015) Inc. v R, 2020 TCC 92, a case that, among other things, concerned capital dividend account increases. The Tax Court again noted the ambiguity in the tax benefit defi......
1 cases
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Damis Properties Inc. v. The Queen, 2021 TCC 24
...63. [165] Canada Trustco at paragraph 19. See, also, the analysis of Justice Sommerfeldt in Rogers Enterprises (2015) Inc. v. R., 2020 TCC 92 at paragraphs 28 to 37, with which I [166] Canada Trustco at paragraph 19. [167] Canada Trustco at paragraph 20. [168] Canada Trustco at paragraph 20......
2 firm's commentaries
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Highlights Of Canada's 2022 Federal Budget
...2018 FCA 114. 3 For example, see Gladwin Realty Corporation v. The Queen, 2020 FCA 142, and Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92. 4 For more information regarding the mandatory disclosure rules, see our prior bulletin "Highlights of draft tax legislation to implement cer......
-
Federal Budget 2022: Declining Deficits And Measured Tax Changes
...of a tax benefit, the GAAR is inapplicable. The conclusion in Wild was affirmed by the Tax Court in Rogers Enterprises (2015) Inc. v R, 2020 TCC 92, a case that, among other things, concerned capital dividend account increases. The Tax Court again noted the ambiguity in the tax benefit defi......