The Three Steps of GAAR
Please see Vern Krishna’s latest article for the Taxnet Pro: Tax Disputes & Resolution Centre titled, “The Three Steps of GAAR” where he discusses the… Read more
Tag: GAAR
Alberta Court of Appeal finds inter-provincial tax planning not abusive under GAAR
Recently, the Alberta Court of Appeal released their decisions in Husky Energy Inc. v Alberta and Canada Safeway Limited v Alberta. The appeals addressed… Read more
Canadian GAAR Update
On December 16, 2011, the Supreme Court of Canada released the long-awaited decision in the Copthorne Holdings Ltd case. For the benefit of our… Read more
Ottawa to Combat Losses on Income Trusts
According to a report in the January 27, 2010 National Post, income trusts have been merging with corporations that have tax losses as a means… Read more
