Univar Holdco Canada ULC v. The Queen, 2016 TCC 159
| Jurisdiction | Federal Jurisdiction (Canada) |
| Subject Matter | COMPANY LAW,STATUTES,INCOME TAX |
| Citation | 2016 TCC 159 |
| Court | Tax Court (Canada) |
| Date | 22 June 2016 |
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7 practice notes
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The Latest Word on Subsequent Legislative History and the GAAR
...Tax Court involving the general anti-avoidance rule (GAAR), Univar Holdco Canada ULC v The Queen, 2016 TCC 159 [Univar] and Oxford Properties Group Inc v The Queen, 2016 TCC 204 [Oxford Properties], have added to the array of inconsistent and controversial case law on the role of subsequent......
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3295940 Canada Inc. v. The Queen, 2022 TCC 68
...of the transactions based on the decision of Mr. Justice Webb of the Federal Court of Appeal in Univar Holdco Canada ULC v. The Queen, 2016 TCC 159, 2017 FCA 207 [Univar]. [61] According to that case, the alternative transactions are a relevant factor in deciding whether there was abuse or ......
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Univar Holdco Canada Ulc V. Canada - The Relevance Of Alternative Transactions, Subsequent Amendments And Finance Commentary To The Gaar Analysis
...in Univar Holdco Canada ULC v. Canada, 2017 FCA 207. The Federal Court of Appeal overturned the decision of the Tax Court of Canada, 2016 TCC 159, and held that GAAR did not apply to the transactions at In 2007, CVC Capital Properties ("CVC"), an arm's length UK corporation, acquired the sh......
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Judicial And Legislative Developments Threaten Indirect Canadian Acquisitions
...to restrict the scope of the safe haven rule under section 212.1(4). Footnotes 1 Univar Holdco Canada ULC v. Her Majesty the Queen, 2016 TCC 159. 2' 'Surplus strip'' (also referred to as ''surplus stripping'') refers to transactions that effectively see retained earnings of a corporation di......
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3 cases
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3295940 Canada Inc. v. The Queen, 2022 TCC 68
...of the transactions based on the decision of Mr. Justice Webb of the Federal Court of Appeal in Univar Holdco Canada ULC v. The Queen, 2016 TCC 159, 2017 FCA 207 [Univar]. [61] According to that case, the alternative transactions are a relevant factor in deciding whether there was abuse or ......
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Univar Holdco Canada ULC v. Canada, 2017 FCA 207
...section 212.1 of the ITA. The Tax Court judge dismissed the appeal of Univar Holdco Canada ULC from the reassessment that applied GAAR (2016 TCC 159). [2] For the reasons that follow, I would allow the I. Background [3] In 2007 Univar NV was a Netherlands public company that carried on a gl......
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Univar Holdco Canada ULC c. Canada,
...section 212.1 of the ITA. The Tax Court Judge dis-missed the appeal of Univar Holdco Canada ULC from the reassessment that applied GAAR (2016 TCC 159, [2017] 1 C.T.C. 2214 ).[2] For the reasons that follow, I would allow the appeal.I. ......
4 firm's commentaries
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The Latest Word on Subsequent Legislative History and the GAAR
...Tax Court involving the general anti-avoidance rule (GAAR), Univar Holdco Canada ULC v The Queen, 2016 TCC 159 [Univar] and Oxford Properties Group Inc v The Queen, 2016 TCC 204 [Oxford Properties], have added to the array of inconsistent and controversial case law on the role of subsequent......
-
Univar Holdco Canada Ulc V. Canada - The Relevance Of Alternative Transactions, Subsequent Amendments And Finance Commentary To The Gaar Analysis
...in Univar Holdco Canada ULC v. Canada, 2017 FCA 207. The Federal Court of Appeal overturned the decision of the Tax Court of Canada, 2016 TCC 159, and held that GAAR did not apply to the transactions at In 2007, CVC Capital Properties ("CVC"), an arm's length UK corporation, acquired the sh......
-
Judicial And Legislative Developments Threaten Indirect Canadian Acquisitions
...to restrict the scope of the safe haven rule under section 212.1(4). Footnotes 1 Univar Holdco Canada ULC v. Her Majesty the Queen, 2016 TCC 159. 2' 'Surplus strip'' (also referred to as ''surplus stripping'') refers to transactions that effectively see retained earnings of a corporation di......
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Federal Court Of Appeal's Univar Decision Provides Guidance On How To Apply The GAAR
...of a subsequent legislative amendment (and accompanying Budget Supplementary Information) in a GAAR case. Footnotes [1] Trial Decision (2016 TCC 159) at para [2] Ibid at paras 104-106. [3] Ibid at para 96. [4] Ibid at para 98. [5] Copthorne Holdings Ltd. v. Canada, 2011 SCC 63, at para 123.......