GAARMAGEDDON.COM – GAAR

RefDate of DecisionInitial Appellant NameCourtAppeal # (linked)Link to Appeal DocketFirm(s)Classification (Work in Progress)NatureStatusCase NameHearing DateDate of Initial Notice of AppealDate File Closed or Latest ActionCitationDispositionSynopsisPrimary IssueSecondary IssueOutcome on PrimaryOutcome on SecondaryCrown Score 48 (Post-Trustco 40)Taxpayer Score 43 (Post-Trustco 28)Decision on GAAR? Yes/NoDeciding Judge(s)Dissenting Judge(s)Crown CounselTaxpayer CounselCrown
DoG Score 37 (Post-Trustco 29)
Taxpayer
DoG Score 40 (Post-Trustco 26)
Link to DecisionEarliest Taxation YearNumber of Years Since End of Transaction Year to Resolution - 11.59Number of Years from Notice of Appeal to Most Recent Decision - 5.07Notes
11262024-05-09 00:00:00DAC Investment Holdings Inc. TCC2021-1079(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=195045Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARHeardDAC Investment Holdings Inc. v. His Majesty The King2023-05-23 00:00:002021-05-05 00:00:002024-05-09 00:00:002024 TCC 63AllowedContinuance out of Canada of CCPC.GAARAllowed01YesThe Honourable Justice Steven K. D’ArcyArnold H. Bornstein
Christopher M. Bartlett
Matthew G. Williams
Florence SauveBrittany D. Rossler
01https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521265/index.do20158.363.01
11262024-05-06 00:00:00Investissements Hexagone Inc.TCC2021-3205(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197408De Grandpré Chait S.E.N.C.R.L./LLPIncome tax avoidance, Allowable Business Investment Loss (ABIL)Withdrawn1970-01-01 00:00:002021-12-23 00:00:002024-05-06 00:00:00Withdrawal accepted prior to hearing
11122024-04-05 00:00:001192896 Alberta Ltd.N/A2017-940(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175594Thorsteinssons LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARSettled1970-01-01 00:00:002017-03-01 00:00:002024-04-05 00:00:00N/AAdj. prior to hearing - Sine dieN/AFirst docket I have seen in a GAAR case labelled, "Settled"
11112024-03-11 00:00:00DEML Investments LimitedTCC2017-922(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175593McCarthy Tétrault LLPGeneral Anti Avoidance Rule - GAAR, Capital lossAppealed to Higher CourtDEML INVESTMENTS LIMITED AND HIS MAJESTY THE KING2022-05-02 00:00:002017-02-28 00:00:002024-03-11 00:00:002023 TCC 27DismissedThis is a general anti-avoidance rule (GAAR) matter, involving Canadian resource property (CRP) as defined in the federal Income Tax Act (Act).GAARDismissed10YesThe Honourable Justice Bruce RussellGrant Nash
Carla Lamash
Anu Koshal
Raj Koshal
10https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521231/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200716.217.04
11192024-03-07 00:00:003295940 Canada Inc. v. The QueenFCAA-201-22

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseEY Cabinet d'avocatsGeneral Anti Avoidance Rule - GAAR, Capital gainDecision Received from Federal Court3295940 CANADA INC.
AND HER MAJESTY THE QUEEN
2023-11-15 00:00:002017-11-29 00:00:002024-03-07 00:00:002024 FCA 42AllowedA “plain-vanilla tax‐planning opportunity” whereby Micsau used its high cost to be taxed on its true economic gain ended up being, for the Tax Court of Canada, an abusive avoidance transaction by 3295940.GAARAllowed01YesGOYETTE J.A.
DE MONTIGNY C.J.
HECKMAN J.A.
Yanick Houle
Sara Jahanbakhsh
Roger Taylor
Daniel Sandler
Alexandra Auger
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521355/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200221.26.27Related Appeals:
2018-2246(IT)G Gestion Micsau Inc.,
11282024-02-16 00:00:00Compass Group Canada Ltd.TCC2022-1369(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198970Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosed1970-01-01 00:00:002022-05-18 00:00:002024-02-16 00:00:00Consent Allowed Prior To Hearing
11252024-02-15 00:00:00Onex CorporationTCC2021-2885(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197034Osler, Hoskin & Harcourt LLPWithdrawal accepted prior to hearingClosed1970-01-01 00:00:002021-11-18 00:00:002024-02-15 00:00:00Withdrawal accepted prior to hearing
10982024-02-02 00:00:00Total Energy Services Inc.TCC2016-367(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168905Bennet Jones LLPScientific Research & Development Credit, General Anti Avoidance Rule - GAARSettledTotal Energy Services Inc. v. The King2022-06-20 00:00:002016-01-27 00:00:002024-02-02 00:00:002024 TCC 12DismissedThis is another loss–trading case.GAARDismissed10YesThe Honourable Justice F.J. PizzitelliMatthew Turnell
Neva Beckie
Alexander Wind
Eric Brown
Jehad Haymour
Wesley Novotny
Sophie Virji
Anna Lekash
10https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22201013.18.02
10922023-12-27 00:00:00Madison Pacific PropertiesTCC2014-3959(IT)G2014-3959(IT)GThorsteinssons LLPCapital loss, General Anti Avoidance Rule - GAARAppealed to Higher CourtMADISON PACIFIC PROPERTIES INC. v. HIS MAJESTY THE KING2020-11-10 00:00:002014-11-03 00:00:002023-12-27 00:00:002023 TCC 180Appealed to Higher CourtLoss-trading case. The appeal involves the application of the general anti-avoidance rule (the “GAAR”) to the Appellant’s deduction of net capital losses.GAARDismissed10YesThe Honourable Justice David E. GrahamPerry Derksen
Dominic Bédard-Lapointe (for all but November 17, 2023)
Yanick Houle
Eric Brown
Erin Krawchuk (on November 17, 2023, only)
David R. Davies
S. Natasha Kisilevsky
Tyler Berg
102023 TCC 1802009149.15Related Appeals:
2013-3888(IT)G 1073774 Properties Inc.,
2018-540(IT)G Metro Vancouver Properties Corp.,
2013-3885(IT)G MP Western Properties Inc.,
11132023-12-13 00:00:00Husky Energy Inc.TCC2017-1252(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175937McCarthy Tétrault LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher CourtHUSKY ENERGY INC. AND HIS MAJESTY THE KING

HUTCHISON WHAMPOA LUXEMBOURG

HOLDINGS S.À.R.L. AND HIS MAJESTY THE KING

L.F. MANAGEMENT AND INVESTMENT S.A.R.L. AND HIS MAJESTY THE KING
2023-01-09 00:00:002017-03-17 00:00:002023-12-13 00:00:002023 TCC 167DismissedWhether Part XIII of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.)(the “ITA”) was exigible on the Dividends at the rate of 15% or 5% under the Barbados Tax Treaty.Rate of Part XIII TaxGAARAllowedDismissed01YesThe Honourable Justice John R. OwenPascal Tétrault
Montano Cabezas
David McLeod
Nicolas X. Cloutier
Dominic Bédard-Lapointe
Robert Celac
Margaret Nixon
Pierre‐Louis Le Saunier
Zev Smith
Louise R. Summerhill
Josh Kumar
Monica Carinci
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200319.966.75
11062023-11-30 00:00:00MMV Capital Partners Inc.FCAA-245-20

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDeloitte Tax Law LLPGeneral Anti Avoidance Rule - GAAR, Non capital lossesAllowedHIS MAJESTY THE KING v. MMV CAPITAL PARTNERS INC.2023-10-31 00:00:00December 1, 20162023-11-30 00:00:002023 FCA 234AllowedWhether a misuse of loss use restriction rules in section 111.GAARAllowed10YesMONAGHAN J.A.
WOODS J.A.
LASKIN J.A.
Perry Derksen
Matthew Turnell
Eric Brown
Michael Collinge
Kevin Chan
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521296/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22201111.927
11202023-10-03 00:00:00Quebecor Inc.TCC2018-979(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=181172Norton Rose Fulbright Canada General Anti Avoidance Rule - GAARAppealed to Higher CourtQUEBECOR INC. AND HIS MAJESTY THE KING2021-06-29 00:00:002018-03-15 00:00:002023-10-03 00:00:002023 TCC 142AllowedSeries of related party transaction to move ACB to shelter gain on sale of shares.GAARAllowed01YesThe Honourable Justice Sylvain OuimetNatalie Goulard
Marie-Aimée Cantin
Sara Jahanbakhsh
Wilfrid Lefebvre
Catherine Dubé
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521165/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200715.775.56
11282023-09-27 00:00:00Canteen of Canada LimitedTCC2022-660(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198099Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosed1970-01-01 00:00:002022-03-04 00:00:002023-09-27 00:00:00Consent Allowed Prior To Hearing
11252023-07-28 00:00:003077603 Nova Scotia LimitedTCC2021-2883(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197051Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosed1970-01-01 00:00:002021-11-18 00:00:002023-07-28 00:00:00Withdrawal accepted prior to hearing
11052023-07-05 00:00:00Microbjo Properties Inc.FCAA-115-21

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARHeardCanada v. Microbjo Properties Inc.2020-09-21 00:00:00November 7, 20162023-07-05 00:00:002023 FCA 157AllowedConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedDismissed10YesNOËL C.
BOIVIN J.A.
GLEASON J.A.
Perry Derksen
Laura Zumpano
Eric Brown
Jacob Yau
Yves St-Cyr
Caroline Harrell
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521223/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200616.526.66Crown won under section 160 but would have lost under GAAR. Related Appeals:
DAMIS PROPERTIES INC.
SABEL INVESTMENTS II-A LIMITED
ZAGJO HOLDINGS LIMITED
DEVAMM INVESTMENTS II-A LIMITED
10912023-05-26 00:00:00Deans Knight Income CorporationSCCNo. 39869https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39869Burnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsAllowedDeans Knight Income Corporation v. Her Majesty The Queen2022-11-02 00:00:002014-10-24 00:00:002023-05-26 00:00:00Deans Knight Income Corp. v. Canada, 2023 SCC 16Pending AppealGAARAllowed10YesRowe J. (Wagner C.J. and Karakatsanis, Martin, Kasirer, Jamal and O’Bonsawin JJ. concurring)Côté J. Attorney General of CanadaBurnet, Duckworth & Palmer10https://www.canlii.org/en/ca/scc/doc/2023/2023scc16/2023scc16.html?resultIndex=18&resultId=10ee8c2ddd424422937be6a49ce1783a&searchId=2024-05-12T16:06:42:334/8a29fffed21948edac9f9cca0b2cb8ad&searchUrlHash=AAAAAQA0Iml0YSAyNDUiIG9yICJHQUFSIiBvciAiR2VuZXJhbCBBbnRpLWF2b2lkYW5jZSBSdWxlIgAAAAAB200814.418.59
11192022-06-30 00:00:003295940 Canada Inc. v. The QueenTCC2017-4685(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=179709EY Cabinet d'avocatsGeneral Anti Avoidance Rule - GAAR, Capital gainDecision Received from Federal Court3295940 CANADA INC.
AND HER MAJESTY THE QUEEN
2020-09-08 00:00:002017-11-29 00:00:002022-06-30 00:00:002022 TCC I68Held in AbeyanceSeries of transactions put in place to circumvent the application of subsection 55(2) of the Act through the inappropriate use of the CDA scheme to reduce the capital gain.GAARDismissed00YesThe Honourable Justice Réal FavreauYanick Houle
Sara Jahanbakhsh
Dominic Bédard‐Lapointe
Roger Taylor
Marie‐Claude Marcil
Stéphanie Valois
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520946/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22
10892022-04-01 00:00:00Magren Holdings Ltd.TCC2017-486(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175079Fillmore Riley LLPCapital Dividend, General Anti Avoidance Rule - GAAR, Capital gainAppealed to higher courtMagren Holdings Ltd. v. The Queen2019-02-11 00:00:002017-02-02 00:00:002021-12-06 00:00:002021 TCC 42Appealed to Higher CourtA series of transactions undertaken in order to artificially manufacture capital gains and offsetting capital losses leading to alleged additions to the capital dividend accounts and payment of non-taxable capital dividends to shareholders, including Grenon, See Ref 1113.Part III Tax, Ineffective transactions sham, misrepresentionGAARAllowedAllowed10YesGuy R. SmithIfeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy Tiger
Cy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
10https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/499411/index.do?q=Magren+Holdings+Ltd.200515.944.84Holding companies of James Grenon
10752022-03-31 00:00:00David HerringTCC2012-112(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146147EY Cabinet d'avocatsTransfer of propertyClosedDAVID HERRING, KENNETH L. MILLEY, MARC HALFORD, THOMAS BREEN, GARRY INNANEN, LAURIE COGHLIN, SONNY GOLDSTEIN AND HER MAJESTY THE QUEEN2019-09-20 00:00:002012-01-03 00:00:002022-07-26 00:00:002022 TCC 41DismissedLeveraged donation program.DonationGAARDismissedNo Finding10NoThe Honourable Justice Guy R. SmithCharles Camirand
Dan Daniels
Terry McCaffrey
Anahita Tajadod
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520915/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200219.5810.57The Respondent had initially relied on the General Anti-Avoidance Rule pursuant to section 245 of the Act, but chose not to make any written submissions and accordingly, it will not be necessary to address that argument.
10962021-12-03 00:00:00Loblaw Financial Holdings Inc.SCC2015-2998(IT)G, 39220https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554Osler, Hoskin & Harcourt LLPBusiness IncomeDismissedLoblaw Financial Holdings Inc. v. Canada2021-05-13 00:00:00July 2, 20152021-12-03 00:00:002021 SCC 51DismissedWhether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR.FAPIDismissed00NoCôté J. (Wagner C.J. and Moldaver, Karakatsanis, Brown, Martin and Kasirer JJ. concurring)Eric A. Noble and Elizabeth ChassonAl Meghji and Pooja Mihailovich00https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/19096/index.do200119.946.43A GAAR case with a FAPI ending. Since it was decided on the FAPI rules,but the GAAR was won at the TCC I still consider it a GAAR win for Taxpayer, see also the SCC Case in Brief https://www.scc-csc.ca/case-dossier/cb/2021/39220-eng.aspx
10892021-12-01 00:00:00James T. GrenonTCC2014-4440(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840Fillmore Riley LLPCostsAppealed to Higher CourtJAMES T. GRENON v.
HER MAJESTY THE QUEEN
Written2014-10-15 00:00:002021-12-01 00:00:002021 TCC 89AllowedCostsAllowedYesThe Honourable Justice Guy R. SmithIfeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy Tiger
Cy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
John J. Tobin
Linda Plumpton
James Gotowiec
https://decisions.fca-caf.ca/tcc-cci/decisions/en/item/516992/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22
10932021-11-26 00:00:00Alta Energy Luxembourg S.A.R.L.SCCNo. 39113https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39113Thorsteinssons LLPCapital gain from disposition of sharesClosedCanada v. Alta Energy Luxembourg S.A.R.L.2021-03-19 00:00:002014-12-03 00:00:002021-11-26 00:00:002021 SCC 49DismissedWhether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies.Article 13(4) Canada Luxembourg TreatyGAARDismissedDismissed01YesAbella, Moldaver, Karakatsanis, Côté, Brown, KasirerRowe Martin Wagner01https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19089/index.do 20119.916.99
11242021-10-01 00:00:00Robert FriesenTCC2020-2090(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193408Fillmore Riley LLPGeneral Anti Avoidance Rule - GAAR, Penalties and interests, Interest income earned on investmentsClosed1970-01-01 00:00:002020-10-29 00:00:002021-10-01 00:00:00Consent Allowed Prior To Hearing
11242021-10-01 00:00:00Blueshore Financial Credit UnionN/A2020-2077(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193390Borden Ladner GervaisGeneral Anti Avoidance Rule - GAAR, Statute Barred, Interest income earned on investmentsClosedN/AN/A2020-10-29 00:00:002021-10-01 00:00:00N/AConsent allowed prior to hearing
11102021-09-16 00:00:00Computershare Trust Company of Canada as TrusteeN/A2017-969(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175645Fasken Martineau DuMoulin LLPGeneral Anti Avoidance Rule - GAAR, Arrears Interest, Tax payableClosedN/AN/AFebruary 13, 20172021-09-16 00:00:00N/AWithdrawn
11092021-09-01 00:00:00Canadian Western Trust Company as Trustee of Self Directed RSP (ITF Ryan Ockey) (17880A) N/A2017-476(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175064Blake, Cassels & Graydon LLP
Tax payable, Arrears Interest, Unreported IncomeClosedN/AN/A2017-02-02 00:00:002021-09-01 00:00:00N/AWithdrawnRelated to Cardel Construction Ltd.
11082021-09-01 00:00:00Damon Ockey (and Ryan Ockey)N/A2017-501(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175095Bennett Jones LLPRRSP deduction, Shareholder benefits, General Anti Avoidance Rule - GAARClosedN/AN/AJanuary 27, 20172021-09-01 00:00:00N/AWithdrawn
10912021-08-04 00:00:00Deans Knight Income CorporationFCAA-170-19

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBurnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsClosedDeans Knight Income Corporation v. The Queen2021-03-22 00:00:00October 24, 20142021-08-04 00:00:002021 FCA 160AllowedThe application of the general anti-avoidance rule (the GAAR) under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) to a tax loss monetization arrangement.GAARAllowed00YesWOODS J.A. STRATAS J.A.
LASKIN J.A.
Perry Derksen
Matthew Turnell
Eric Brown
Kiel Walker
Barry R. Crump
Heather DiGregorio
Julia Lisztwan
00https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/501203/index.do?q=Deans+Knight
11052021-07-14 00:00:00Devamm Investments II-A LimitedTCC2016-4788(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173731Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Microbjo Properties Inc.TCC2016-4789(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173733Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Sabel Investments II-A LimitedTCC2016-4785(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173734Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Zagjo Holdings LimitedTCC2016-4787(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173739Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Damis Properties Inc.TCC2016-4783(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal CourtDamis Properties Inc. v. The Queen1970-01-01 00:00:00November 7, 20162021-07-14 00:00:002021 TCC 44AllowedCost hearingCostsJohn R. OwenNatalie Goulard
Simon Vincent
Dominic Bédard-Lapointe
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
10892021-04-27 00:00:00James T. GrenonTCC2014-4440(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840Fillmore Riley LLPNon-Capital Losses, withdrawal from RRSPAppealed to Higher CourtJAMES T. GRENON v.
HER MAJESTY THE QUEEN
2019-02-11 00:00:002014-10-15 00:00:002021-12-06 00:00:002021 TCC 30Allowed in partWhether Income Funds were qualified investments for RRSP purposes or a sham, window dressing or whether GAAR should apply.Qualified RRSP investmentsSham, Window Dressing or GAARAllowed in PartAllowed01YesThe Honourable Justice Guy R. SmithIfeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy Tiger
Cy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
John J. Tobin
Linda Plumpton
James Gotowiec
01https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/495390/index.do?q=Grenon200416.947.15Appeal covers the 2004-2011 Taxation Years
11042021-03-24 00:00:00Damis Properties Inc.TCC2016-4783(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARHeardDamis Properties Inc. v. The Queen2020-09-21 00:00:00November 7, 20162021-03-24 00:00:002021 TCC 44AllowedConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowed01YesJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/515550/index.do
10992021-02-03 00:00:00The Bank of MontrealTCC2016-445(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995Torys LLP
General Anti Avoidance Rule - GAAR, Capital lossDecision Received from Federal CourtBank of Montreal v. QueenWritten Submissions2016-02-09 00:00:002021-02-05 00:00:002021 TCC 3CostsCostshttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/492415/index.do?q=The+Bank+of+Montreal
11212021-01-05 00:00:00Canadian Imperial Bank of CommerceN/A2018-1191(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=181245Osler, Hoskin & Harcourt LLPDividend Tax Refund, General Anti Avoidance Rule - GAARClosedN/AN/AMarch 19, 20182021-01-05 00:00:00N/AWithdrawal accepted prior to hearing
11002020-09-14 00:00:00Gladwin Realty CorporationFCAA-138-19

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseNorton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.General Anti Avoidance Rule - GAARClosedGladwin Realty Corporation v. The Queen2020-06-08 00:00:002016-04-29 00:00:002020-09-14 00:00:002020 FCA 142DismissedComplex series of transaction to generate two capital gains and a loss, to allow a distribution of full capital dividend account.GAARDismissed10YesNOËL C.J.
DE MONTIGNY J.A.
LEBLANC J.A.
Nathalie Goulard Marie-France Camire
Dominic BÉDARD-LAPOINTE
Wilfred Lefebvre Jonathan Lafrance10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/485195/index.do?q=GAAR200811.714.38
11162020-08-27 00:00:00Rogers Enterprises (2005) Inc.(Successor by Amalgamation to ESRIL (1998) Limited)TCC2017-3617(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=178519Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedRogers Enterprises (2015) INC. v. HER MAJESTY THE QUEEN2020-02-25 00:00:00September 6, 20172021-11-17 00:00:002020 TCC 92AllowedExistence of Tax Benefit, Application of GAAR to Exempt Insurance Policy and Capital Dividend Account.GAARAllowed01YesDon R. SommerfeldtJustine Malone Marie-Eve AubryPooja Mihailovich
Hemant Tilak
01https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/484573/index.do200911.894.2
11062020-08-12 00:00:00MMV Capital Partners Inc.TCC2016-5137(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=174120Deloitte Tax Law LLPGeneral Anti Avoidance Rule - GAAR, Non capital lossesAllowedMMV Capital Partners Inc. v. The Queen2018-07-17 00:00:00December 1, 20162020-08-12 00:00:002020 TCC 82AllowedWhether a misuse of loss use restriction rules in section 111.GAARAllowed00YesRandall S. BocockMichael Taylor
Matthew Turnell
David Muha
Michael Collinge
Kevin Chan
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/483788/index.do?q=GAAR
10972020-08-04 00:00:00The D Benning Family TrustTCC2015-5618(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168454McCarthy Tetrault LLPGeneral Anti Avoidance Rule - GAARClosedN/AN/A2015-12-22 00:00:002020-08-10 00:00:00`N/AConsent allowed prior to hearing
10992020-05-04 00:00:00The Bank of MontrealFCAA-337-18

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseTorys LLP
General Anti Avoidance Rule - GAAR, Capital lossDismissedCanada v. Bank of Montreal2020-02-06 00:00:002016-02-09 00:00:002020-05-04 00:00:002020 FCA 82DismissedWhether foreign exchange losses available or subject to GAAR.39(2)GAARDismissedNo Finding01YesWEBB J.A.
NEAR J.A.
MACTAVISH J.A.
Natalie Goulard
Sara Jahanbakhsh
Marie-France Camiré
Martha MacDonald
Jerald Wortsman
Patrick Reynaud
Angelo Nikolakakis (EY Law LLP)
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/470301/index.do?q=GAAR20109.354.24
10962020-04-23 00:00:00Loblaw Financial Holdings Inc.FCAA-321-18

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPBusiness IncomeAppealed to Higher CourtLoblaw Financial Holdings Inc. v. Canada2019-10-15 00:00:00July 2, 20152020-04-23 00:00:002020 FCA 79Appealed to Higher CourtWhether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR.FAPIDismissedAppealedhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/469751/index.do?q=2020+FCA+79
10762020-04-07 00:00:00George MarkouSCCNo. 39050https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39050Davies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARClosedGeorge Markou, et. al. v. Her Majesty The QueenWrittenJanuary 20, 20121970-01-01 00:00:00No. 39050Dismissed with Costshttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18360/index.do
10932020-02-12 00:00:00Alta Energy Luxembourg S.A.R.L.FCAA-315-18

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPCapital gain from disposition of sharesDecision Received from Federal CourtCanada v. Alta Energy Luxembourg S.A.R.L.2019-11-12 00:00:00December 3, 20142020-02-12 00:00:002020 FCA 43Appealed to Higher CourtWhether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies.Article 13(4) Canada Luxembourg TreatyGAARDismissedDismissedAppealedAppealedYesWEBB J.A.
NEAR J.A.
LOCKE J.A.
Natalie Goulard
Christopher Bartlett
Dominic Bédard-Lapointe
Matthew G. Williams
E. Rebecca Potter
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/461326/index.do?q=gaarLeave to Appeal to Surpreme Court Allowed
10812020-01-23 00:00:00Univar Holdco Canada Ltd.TCC2013-2834(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosedUnivar Holdco Canada Ltd. v. The QueenWritten2013-07-26 00:00:002021-02-09 00:00:002020 TCC 15Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/460271/index.do?q=2020+TCC+15
10762019-12-05 00:00:00George MarkouFCAA-135-18

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDavies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARDecision Received from Federal CourtMarkou v. The QueenOctober 17, 2019January 20, 20122019-12-05 00:00:002019 FCA 299DismissedLeveraged donation program, whether entitled to deduction, whether GAAR appplies.Donation tax credit.GAARDismissed10NoNOËL C.J.
RIVOALEN J.A.
LOCKE J.A.
Arnold H. Bornstein
Hasan Junaid
Jasmeen Mann
Guy Du Pont, Ad. E
Michael H. Lubetsky
Anne-Sophie Villeneuve
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/454020/index.do200117.947.88GAAR was not addressed at the FCA and GAAR was not addressed at the TCC, so this case has not been scored as a decision on GAAR.
10772019-11-14 00:00:00Birchcliff Energy Ltd.SCCNo. 38761https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38761PWC Law LLPGeneral Anti-AvoidanceClosedBirchcliff Energy Ltd. v. Her Majesty The QueenWritten2012-03-13 00:00:002019-11-14 00:00:00No. 38761DismissedLeave to Appealhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18030/index.do?q=Birchcliff
11172019-05-23 00:00:00Electrolux Home Care Products Canada Inc.N/A2017-4113(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=179093KPMG Law LLP
General Anti Avoidance Rule - GAARWithdrawal accepted prior to hearingN/AN/AOctober 17, 20172019-05-23 00:00:00N/AWithdrawnWithdrawn, No Decision200414.41.6May 23, 2019 Withdrawal.
10772019-05-16 00:00:00Birchcliff Energy Ltd.FCAA-396-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databasePWC Law LLPGeneral Anti Avoidance Rule - GAARClosedBirchcliff Energy Ltd. v. CanadaDecember 10, 20182012-03-13 00:00:002019-05-16 00:00:002019 FCA 151DismissedSeeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR.GAARDismissed10YesWEBB J.A.
GAUTHIER J.A.
STRATAS J.A.
Michael Taylor
Neva Beckie
Patrick Lindsay
Colin Bartlett
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/405981/index.do?q=gaar 200612.387.18
11152019-04-10 00:00:00AGS Group Inc.N/A2017-3102(IT)Ghttp://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=177958 Felesky Flynn LLPGeneral Anti Avoidance Rule - GAAR, Capital lossClosedN/AN/AJuly 24, 20172019-04-15 00:00:00N/AWithdrawal accepted prior to hearingWithdrawn but do not know which taxation years.
10912019-04-05 00:00:00Deans Knight Income CorporationTCC2014-4148(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482Burnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsClosedDeans Knight Income Corporation v. The QueenFebruary 13, 2008October 24, 20142021-08-25 00:00:002019 TCC 76AllowedWhether an acquisition of control of a lossco occurred and if not whether the GAAR applies.251GAARAllowedAllowedAppealedAppealedYesBrent ParisRobert Carvalho
Perry Derksen
Shannon Currie
J. Kelly Hannan
Heather DiGregorio
Darian Khan
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/367585/index.do?q=gaar
11002019-03-21 00:00:00Gladwin Realty CorporationTCC2016-1733(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=170356Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.General Anti Avoidance Rule - GAARClosedGladwin Realty Corporation v. The QueenJanuary 23, 20192016-04-29 00:00:002021-06-29 00:00:002019 TCC 62Appealed to Higher CourtComplex series of transaction to generate two capital gains, to allow a distribution of full capital dividend account.GAARDismissedAppealedAppealedYesRobert J. Hogan
Marie-France Camiré
Natalie Goulard
Dominic Bédard-Lapointe
Wilfrid Lefebvre
Jonathan Lafrance
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/365737/index.do?q=gaar
10922019-01-30 00:00:00Madison Pacific PropertiesFCAA-172-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPCapital loss, General Anti Avoidance Rule - GAARScheduledMadison Pacific Properties Inc. v. Canada2018-11-07 00:00:002014-11-03 00:00:002019-01-30 00:00:002019 FCA 19DismissedProcedural Motion - documents to be provided to CRAProcedural Motionhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/361863/index.do?q=A-172-17
11012019-01-18 00:00:00Jencal Holdings Ltd.TCC2016-3757(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=172649KPMG Law LLP
Business IncomeClosedJencal Holdings Ltd. v. The QueenOctober 24, 2018September 13, 20162019-07-22 00:00:002019 TCC 16AllowedWhether 256(2.1) applies to limit the small business deduction or whether the GAAR applies.256(2.1)GAARDismissedNo Finding00NoDavid E. GrahamWhitney Dunn
Lisa Macdonell
Michel Bourque
Jacqueline A. Fehr
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/361595/index.do?q=gaar 20126.562.85There is no finding on the GAAR in this case and so it is not a decision on GAAR
10962018-12-20 00:00:00Loblaw Financial Holdings Inc.TCC2015-2998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554Osler, Hoskin & Harcourt LLPBusiness IncomeClosedLoblaw Financial Holdings Inc. v. The QueenN/AJuly 2, 20152021-11-04 00:00:002018 TCC 263Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/356540/index.do?q=2018+TCC+263
10732018-12-13 00:00:00Oxford Properties Group Inc.SCCNo. 38049https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38049Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedOxford Properties Group Inc. v. Her Majesty The QueenWritten2011-11-17 00:00:002018-12-13 00:00:00No. 38049Dismissed with CostsLeave to Appealhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17408/index.do?q=Oxford+Properties
10932018-11-22 00:00:00Alta Energy Luxembourg S.A.R.L.TCC2014-4359(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738Thorsteinssons LLPCostsDecision Received from Federal CourtAlta Energy Luxembourg S.A.R.L. v. The QueenN/ADecember 3, 20142021-02-23 00:00:002018 TCC 235Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/350958/index.do?q=2018+TCC+235
11072018-11-19 00:00:00Sean AylwardN/A2017-318(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=174906Osler, Hoskin & Harcourt LLPCharitable donations, General Anti Avoidance Rule - GAAR, Statute BarredClosedN/AN/ADecember 16, 20162018-11-26 00:00:00N/AWithdrawal accepted prior to hearingWithdrawn but do not know which taxation years.
10652018-11-15 00:00:002763478 Canada IncFCAA-243-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseGowlings WLG (Canada) S.E.N.C.R.L., s.r.l.Capital gain from disposition of sharesClosed2763478 Canada Inc. v. CanadaOctober 4, 20182009-12-17 00:00:002018-11-15 00:00:002018 FCA 209DismissedApplication of the GAAR to a value shift to move cost base.GAARDismissed10YesNOËL C.J.
BOIVIN J.A.
DE MONTIGNY J.A.
Justine MaloneSerge Amar
Guy Régimbald
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/350070/index.do?q=gaar 200512.888.92
10952018-10-25 00:00:00Iggillis Holdings Inc.SCCNo. 38103https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38103Dentons Canada LLPCommon interest PrivilegeClosedMinister of National Revenue v. Iggillis Holdings Inc. Written2015-01-28 00:00:002018-10-25 00:00:00No. 38103Dismissed with Costshttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17322/index.do200710.823.74
10862018-09-20 00:00:00594710 British Columbia Ltd.FCAA-20-17
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher CourtCanada v. 594710 British Columbia Ltd.May 9, 2016October 25, 20132018-09-20 00:00:002018 FCA 166AllowedWhether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning.GAARAllowed10YesWOODS J.A.
DAWSON J.A.
GLEASON J.A.
Perry Derksen
Whitney Dunn
Spencer Landsiedel
Steven Cook
Matthew Williams
S. Natasha Reid
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/344715/index.do?q=gaar 200611.734.91
10992018-09-12 00:00:00The Bank of MontrealTCC2016-445(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995Torys LLP
General Anti Avoidance Rule - GAAR, Capital lossAppealed to Higher CourtBank of Montreal v. QueenJune 4, 2018February 9, 20162021-02-05 00:00:002018 TCC 187Appealed to Higher CourtWhether foreign exchange losses available or subject to GAAR.39(2)GAARAllowedAllowedAppealedAppealedYesDavid E. GrahamNatalie Goulard
Sara Jahanbakhsh
Marie-France Camiré
Martha MacDonald
Jerald Wortsman
Patrick Reynaud
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344337/index.do?q=gaar
10962018-09-07 00:00:00Loblaw Financial Holdings Inc.TCC2015-2998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554Osler, Hoskin & Harcourt LLPBusiness IncomeAppealed to Higher CourtLoblaw Financial Holdings Inc. v. The QueenApril 23, 2018July 2, 20152021-11-04 00:00:002018 TCC 182Appealed to Higher CourtWhether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR.FAPIGAARDismissedAllowedAppealedAppealedYesCampbell J. MillerElizabeth Chasson, Isida Ranxi, Aleksandrs Zemdegs, Gary Edwards, Laurent Bartleman, Cherylyn DicksonMary Paterson, Mark Sheeley, Pooja Mihailovich, Al Meghji,
Lipi Mishra
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344040/index.do?q=gaar
11032018-08-23 00:00:00Keurig Canada Inc.N/A2016-4308(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173232 Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedN/AN/AOctober 11, 20162018-09-06 00:00:00N/AWithdrawal accepted prior to hearing
10932018-08-22 00:00:00Alta Energy Luxembourg S.A.R.L.TCC2014-4359(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738Thorsteinssons LLPCapital gain from disposition of sharesDecision Received from Federal CourtAlta Energy Luxembourg S.A.R.L. v. The QueenJune 11, 2018December 3, 20142021-02-23 00:00:002018 TCC 152Appealed to Higher CourtWhether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies.Article 13(4) Canada Luxembourg TreatyGAARAllowedAllowedAppealedAppealedYesRobert J. HoganPatricia Lee
Christopher M. Bartlett
Warren J.A. Mitchell, Q.C.
Matthew G. Williams
E. Rebecca Potter
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/336305/index.do?q=gaar
10882018-07-20 00:00:00Quinco Financial Inc.FCAA-352-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFelesky Flynn LLPJurisdiction issue, General Anti Avoidance Rule - GAARClosedQuinco Financial Inc. v. CanadaJune 12, 20182014-05-08 00:00:002018-07-20 00:00:002018 FCA 137DismissedDate on which interest begins to accumulate on a GAAR reassessment under 157(1).GAARDismissed10NoWEBB J.A.
STRATAS J.A.
LASKIN J.A.
Justine MaloneKen S. Skingle, Q.C.
D. Brett Anderson
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/316264/index.do?q=gaar 200413.564.2Since GAAR was not at issue in the decision just the timing of interest, it is not a GAAR win, but it should be a crown win.
10872018-06-29 00:00:00Pierre PomerleauFCAA-456-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseEY Cabinets d'avocats s.r.l./S.E.N.C.R.L.Shareholder BenefitsAppealed to Higher CourtPomerleau v. CanadaJune 29, 2018January 29, 20142018-06-29 00:00:002018 FCA 129DismissedDoes GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply.GAARDismissed10YesNOËL C.J.
BOIVIN J.A.
DE MONTIGNY J.A.
Nathalie GoulardAngelo Nikolakakis
Rachel Robert
Maude Lussier-Bourque
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/312119/index.do?q=gaar 200512.54.42
10832018-06-08 00:00:00Wild and 1245989 Alberta Ltd.FCAA-142-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThompson Dorfman Sweatman LLPShareholder BenefitsDecision Received from Federal Court1245989 Alberta Ltd. v. Canada (Attorney General)April 12, 20182013-08-07 00:00:002018-06-08 00:00:002018 FCA 114AllowedSeries of reorganizations to increase the PUC of shares of a corporation.GAARAllowed01YesDAWSON J.A.
NADON J.A.
GLEASON J.A.
Margaret M. McCabe
Justine Malone
Jeff D. Pniowsky
Samantha Holloway
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/311065/index.do?q=gaar 200710.444.84
11022018-04-30 00:00:00Smith Family Trust (2001)TCC2016-4104(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173019 McInnes CooperGeneral Anti Avoidance Rule - GAAR, Penalties and Interests, income from dividends, income tax avoidance.ClosedHLB Smith Holdings Limited v. The Queen2017-12-06 00:00:00October 4, 20162018-08-24 00:00:002018 TCC 83DismissedPayments of dividends and an insolvent company.160Dismissed00NoSteve D'arcyStan W. McDonaldBrian K. Awadhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/309700/index.do?q=Smith+family+trust20089.651.89GAAR Never pleaded
10902018-04-10 00:00:00Fiducie financière SatomaFCAA-189-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseNorton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Income from dividendsClosedFiducie financière Satoma v. CanadaFebruary 14, 20182014-10-21 00:00:002018-04-10 00:00:002018 FCA 74DismissedApplicationof GAAR where specific anti-avoidance rule triggered deliberately.GAARDismissed10YesNOËL C.J.
PELLETIER J.A.
DE MONTIGNY J.A.
Nathalie Goulard
Sara Jahanbakhsh
Wilfrid Lefebvre, QC
Vincent Dionne
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/308508/index.do?q=gaar 200512.283.47
10762018-04-09 00:00:00George MarkouTCC2012-423(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470Davies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARClosedMarkou v. The QueenOctober 10, 2017January 20, 20122021-02-10 00:00:002018 TCC 66Appealed to Higher CourtLeveraged donation program, whether entitled to deduction, whether GAAR appplies.Donation tax credit.GAARDismissedNo FindingAppealedAppealedNoBrent ParisArnold Bornstein
John Grant
Lorraine Edinboro
Guy Du Pont, Ad.E.
Michael H. Lubetsky
Reuben Abitbol
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/308663/index.do?q=gaar
10952018-03-06 00:00:00Iggillis Holdings Inc.FCAA-465-16

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPCommon interest PrivilegeClosedIggillis Holdings Inc. v. Canada (National Revenue)2017-10-02 00:00:002015-01-28 00:00:002018-03-06 00:00:002018 FCA 51AllowedProcedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence.Procedural MotionAllowed01NoMargaret McCabe
Henry Gluch
Joel Nitikmanhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/306994/index.do?q=2018+FCA+51
10732018-02-01 00:00:00Oxford Properties Group Inc.FCAA-399-16

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedCanada v. Oxford Properties Group Inc.December 11, 20172011-11-17 00:00:002018-02-01 00:00:002018 FCA 30AllowedPackaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities.GAARAllowed10YesNOËL C.J.
DAWSON J.A.
RENNIE J.A.
Robert Carvalho
Perry Derksen
Al Meghji
Jack Silverson
Pooja Mihailovich
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/307178/index.do?q=gaar 200611.16.21
10662018-01-09 00:00:00Guy GervaisFCAA-392-16

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedGervais v. CanadaNovember 14, 2017January 7, 20102018-01-09 00:00:002018 FCA 3DismissedSmall business capital gains duplication with spouse, directed by FCA to revisit GAAR.GAARDismissed10YesNOËL
GAUTHIER
DE MONTIGNY
Josée Tremblay
Mélanie Sauriol
Serge Fournier10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/304655/index.do?q=gaar 200215.048.01
10772017-11-24 00:00:00Birchcliff Energy Ltd.TCC2012-1087(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165PWC Law LLPGeneral Anti Avoidance Rule - GAARClosedBirchcliff Energy Ltd. v. The QueenMay 4, 20172012-03-13 00:00:002019-08-21 00:00:002017 TCC 234Appealed to Higher CourtSeeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether 256(7) applies, whether a sham and whether subject to GAAR.256(7)/ShamGAARDismissedAllowedAppealedAppealedYesJorréRobert Carvalho
Neva Beckie
Jonathan Wittig
Patrick Lindsay
Jean-Philippe Couture
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/301673/index.do?q=gaar
1081October 13, 2017Univar Holdco Canada Ltd.FCAA-245-16

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPGeneral Anti Avoidance Rule - GAARDecision Received from Federal CourtUnivar Holdco Canada Ltd. v. The QueenMay 10, 20172013-07-26 00:00:00October 13, 20172017 FCA 207AllowedWhether transactions to reorganize Canadian group of companies to fit exemption from212.1.GAARAllowed01YesPelletier
Webb
Near
Ronald MacPhee
Vincent Bourgeois
Matthew G. Williams
Michael W. Colborne
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/235963/index.do 20079.794.22
10842017-09-08 00:00:00Lynn CassanTCC2013-355(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152031Osler, Hoskin & Harcourt LLPInterest Expense, Partnership Interest LP LossesAppealed to Higher CourtCassan v. The QueenJune 6, 20162013-09-20 00:00:002017-10-24 00:00:002017 TCC 174AllowedWhether taxpayers entitled to a deduction for interest and a non-refundable tax credit in complex loan donation scheme.Donation tax credit, interest deductibility.GAARAllowed01NoJohn R. OwenDaniel Bourgeois, Andrew Miller
Josh Kumar
Al Meghji, Mary Paterson,
Pooja Mihailovich Adam Hirsh
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/234811/index.do?q=gaar 20097.824.1No decision on GAAR so no score, but leave time in.
10902017-06-01 00:00:00Fiducie Financière SatomaTCC2014-3800(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161104Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Income from dividendsClosedFiducie Financière Satoma c. La ReineOctober 27, 20162014-10-21 00:00:002019-03-05 00:00:002017 TCC 84Appealed to Higher CourtApplicationof GAAR where specific anti-avoidance rule triggered deliberately.GAARDismissedAppealedAppealedYesLucie LamarreNatalie Goulard
Me Sara Jahanbakhsh
Vincent Dionne
Wilfrid Lefebvre
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231656/index.do?q=2017+TCC+84200513.184.37
1065June 1, 20172763478 Canada Inc.TCC2009-3842(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137193Gowlings WLG (Canada) S.E.N.C.R.L., s.r.l.Capital gain from disposition of sharesAppealed to Higher Court2763478 Canada Inc. c. La ReineMay 18, 20162009-12-17 00:00:00Deptember 28, 20202017 TCC 98Appealed to Higher CourtApplication of the GAAR to a value shift to move cost base.GAARDismissedAppealedAppealedYesBrent ParisAndrew Miller
Justine Malone
Serge Amar
Marie-Hélène Tremblay
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231704/index.do?q=gaar
10852017-05-18 00:00:00MP Western PropertiesTCC2013-3885(IT)Ghttps://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPNon capital losses, Scientific research & development expenses, General Anti Avoidance Rule - GAARHeardMP Western Properties v. The Queen2016-11-17 00:00:002013-10-10 00:00:001970-01-01 00:00:002017 TCC 82AllowedPrcedural Motion to comple the production of documents.Procedural Motionhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/231280/index.do
10772017-04-28 00:00:00Birchcliff Energy Ltd.FCAA-472-15

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databasePWC Law LLPGeneral Anti Avoidance Rule - GAARClosedBirchcliff Energy Ltd. v. Canada2017-01-30 00:00:002012-03-13 00:00:002017-04-28 00:00:002017 FCA 89AllowedIdentity of judge AllowedWEBB J.A.
SCOTT J.A.
STRATAShttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/230476/index.do?q=2017+FCA+89
10832017-03-31 00:00:00Wild and 1245989 Alberta Ltd.TCC2013-3907(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155836Thompson Dorfman Sweatman LLPShareholder BenefitsAppealed to Higher Court1245989 Alberta Ltd. v. The QueenJanuary 16, 20162013-08-07 00:00:002018-06-18 00:00:002017 TCC 51Appealed to Higher CourtSeries of reorganizations to increase the PUC of shares of a corporation.GAARDismissedAppealedAppealedYesK. LyonsMargaret McCabe
Justine Malone
Jeff D. Pniowskyhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/229679/index.do?q=gaar 200710.474.87
10862016-12-15 00:00:00594710 British Columbia Ltd.TCC2013-4033(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155973Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher Court594710 British Columbia Ltd. v. The QueenMay 9, 20162013-10-25 00:00:002019-05-23 00:00:002016 TCC 288Appealed to Higher CourtWhether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning.GAARAllowedAppealedAppealedYesEugene P. RossiterRobert Carvalho
Perry Derksen
Whitney Dunn
Steven Cook
S. Natasha Reid
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/214313/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ200612.45.58
10952016-12-07 00:00:00Iggillis Holdings Inc.FCT-126-15N/AFelesky Flynn LLPCommon Interest PrivilegeClosedIggillis Holdings Inc. v. Canada (National Revenue)2016-05-03 00:00:002015-01-28 00:00:002016-12-07 00:00:002016 FC 1352AllowedProcedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence.Procedural MotionAllowedAppealedAppealedNoPeter AnnisMargaret McCabeJon Gilbert
Joel Nitikman for the Intervenor
http://decisions.fca-caf.gc.ca/fc-cf/decisions/en/item/212904/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQProcedural motion so no gaar finding
10802016-11-16 00:00:00Paul C. GoliniTCC2013-705(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394PWC Law LLPStatute Barred and GAARClosedGolini v. The QueenWritten2013-02-25 00:00:002019-07-31 00:00:002016 TCC 247Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/181784/index.do
10872016-11-10 00:00:00Pierre PomerleauTCC2014-517(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=157471EY Cabinets d'avocats s.r.l./S.E.N.C.R.L.Shareholder BenefitsAppealed to Higher CourtPomerleau c. La ReineJune 6, 20162014-01-29 00:00:002019-07-31 00:00:002016 CCI 228Appealed to Higher CourtDoes GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply.GAARDismissedAppealedAppealedYesRéal FavreauNatalie GoulardAngelo Nikolakakis
Louis Tassé
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/182338/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ
10822016-09-29 00:00:00Superior Plus Corp.TCC2013-2939(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806Osler, Hoskin & Harcourt LLPNon Capital LossesClosedSuperior Plus Corp. v. The QueenMay 30, 20162013-08-07 00:00:002018-04-26 00:00:00 2016 TCC 217WithdrawnProcedural motion on seeking the true policy underpinning GAAR assessment.Procedural MotionAllowedNoRobert James HoganRaj Grewal
Perry Derksen
Kristian DeJong
Al Meghji
Edward Rowe
Joanne Vandale
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180772/index.do20107.324.72Withdrawn so no GAAR finding but duration left in Years meausurement. Withdrawn Octiober 17, 2017.
10732016-09-19 00:00:00Oxford Properties Group Inc.TCC2011-3616(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145468Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedOxford Properties Group Inc. v. The QueenFebruary 2, 20152011-11-17 00:00:002018-10-06 00:00:002016 TCC 204Appealed to Higher CourtPackaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities.245(1)AllowedAppealedAppealedYesSteven K. D'ArcyRobert Carvalho
Perry Derksen
Al Meghji
Jack Silverson
Pooja Mihailovich
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180481/index.do?r=AAAAAQAGb3hmb3JkAQ
10662016-09-12 00:00:00Guy GervaisTCC2010-71(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421BCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedGervais c. La ReineMarch 31, 20162010-01-07 00:00:002018-08-09 00:00:002016 TCC 180Appealed to Higher CourtSmall business capital gains duplication with spouse, directed by FCA to revisit GAAR.245(1)DismissedAppealedAppealedYesGaston JorréMélanie Sauriol
Josée Tremblay
Serge Fournier
Camille Janvier
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/180239/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ
10882016-09-01 00:00:00Quinco Financial Inc TCC2014-1744(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=158862Felesky Flynn LLPJurisdiction issue, General Anti Avoidance Rule - GAARClosedQuinco Financial Inc v. The QueenFebruary 29, 20162014-05-08 00:00:002019-12-02 00:00:002016 TCC 190Appealed to Higher CourtDate on which interest begins to accumulate on a GAAR reassessment.157(1)DismissedAppealedAppealedNoRandall S. BocockRosemary Fincham
Shubir (Shane) Aikat
Ken Skingle
Dan Morrison
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/180708/index.do
10802016-07-19 00:00:00Paul C. GoliniTCC2013-705(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394PWC Law LLPStatute Barred and GAARClosedGolini v. The QueenNovember 2, 20152013-02-25 00:00:002019-07-31 00:00:002016 TCC 174DismissedComplex series of transactions involving loans and insurance.15(1)GAARDismissedDenied
10YesCampbell J. MillerJenna Clark
Christa Akey
Alisa Apostle
Nathalie Goyette
Geneviève Léveillé Laurie Beausoleil
10http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/168728/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ 200810.596.43While assessed under 15(1), there is a finding of abuse under the GAAR, so I have scored it a GAAR win for the crown.
10812016-06-22 00:00:00Univar Holdco Canada ULC TCC2013-2834(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARHeardUnivar Holdco Canada ULC v. The QueenJune 8, 20152013-07-26 00:00:002021-02-09 00:00:002016 TCC 159Appealed to Higher CourtTransactions were arranged to circumvent the application of the anti-avoidance rule in section 212.1 and to take advantage of the relieving exemption found in subsection 212.1(4) of the Act. GAAR Applied.245(1)DismissedAppealedAppealedYes
Valerie MillerRonald MacPhee
Tamara Watters
Matthew G. Williams
Michael Colborne
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/145671/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ
10762016-06-01 00:00:00George MarkouTCC2012-423(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470Davies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARClosedMarkou v. The Queen2016-05-05 00:00:00January 20, 20122021-02-10 00:00:002016 TCC 137Allowedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/144656/index.do?q=2016+TCC+137
10662016-01-06 00:00:00Guy GervaisFCAA-416-14

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedCanada v. GervaisOctober 7, 20152010-01-07 00:00:001970-01-01 00:00:002016 FCA 1Appealed to Higher CourtCapital gains exemption planning. Appeal allowed on TCC decision but sent back to TCC to consider the GAAR.47(1)AllowedAppealedAppealedNoRichard Boivin
Marc Nadon
Yves de Montigny
Josée Tremblay
Mélanie Sauriol
Serge Fournierhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/fr/item/127518/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ
10822015-11-03 00:00:00Superior Plus Corp.FCAA-267-15

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPNon Capital LossesClosedCanada v. Superior Plus Corp.November 3, 20152013-08-07 00:00:002015-11-03 00:00:002015 FCA 241Procedural MotionAppeal of earlier TCC case on whether privilege in GAAR case waived in respect of certain opinions.PrivilegeDismissedNoNOËL C.J.
SCOTT J.A.
DE MONTIGNY J.A.
Perry Derksen
Raj Grewal
Joanne Vandale
Me Al Meghji
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/126320/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQProcedural Mottion so no score.
10772015-10-01 00:00:00Birchcliff Energy Ltd.TCC2012-1087(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165PWC Law LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher CourtBirchcliff Energy Ltd. v. The QueenNovember 18, 20132012-03-13 00:00:002019-08-21 00:00:002015 TCC 232Appealed to Higher CourtSeeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR.111(5)GAARAllowedDeniedAppealedAppealedYesRobert James HoganRobert Carvalho
Neva Beckie
Jonathan Wittig
Patrick Lindsay
Jean-Philippe Couture
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/120135/index.do
10912015-06-11 00:00:00Deans Knight Income CorporationTCC2014-4148(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482Burnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsAppealed to Higher CourtDeans Knight Income Corporation v. The QueenJune 3, 2015October 24, 20142021-08-25 00:00:002015 TCC 143Case Management Conference HeldMotion to strike, Reply discloses no reasonable grounds for opposing the appeal or to strike portions of Reply that are irrelevant or prejudicial. Denied with costs, The object, spirit or purpose of the provisions in question is something that the trial judge has to determine. Procedural MotionDismissedNoDavid E. GrahamRobert Carvalho, Perry Derksen
Sara Fairbridge
Michel H. Bourque Heather R. Diregoriohttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/110128/index.do
10822015-05-22 00:00:00Superior Plus Corp.TCC2013-2939(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806Osler, Hoskin & Harcourt LLPNon Capital LossesClosedSuperior Plus Corp. v. The QueenFebruary 19, 20152013-08-07 00:00:002018-04-26 00:00:002015 TCC 132Appealed to Higher CourtProcedural Motion
111(4), 111(5), 37(6.1) and 127(9.1)
GAARAllowed MostlyAppealedAppealedNA
Robert James HoganRaj Grewal
Perry Derksen
Shankar Kamath
Al Meghji
Edward Rowe
Joanne Vandale
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/109841/index.do
10782015-03-20 00:00:00Burlington Resources Finance Company (Conocco)TCC2012-2683(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=148934Osler, Hoskin & Harcourt LLPPenaltiesReady to be scheduledBurlington Resources Finance Company v. The QueenDecember 9, 20142012-06-26 00:00:002015-03-20 00:00:002015 TCC 71Adj. prior to hearing - Sine dieProcedural MotionAllowedNADiane CampbellJenny Mboutsiadis, Erin StrashinMartha MacDonald, Brynne Hardinghttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/108765/index.do200212.222.73
10742015-01-21 00:00:00Solutions MindReady R&D inc.TCC2011-4075(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145956BCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedSolutions MindReady R&D inc. c. La ReineMay 6, 20142011-12-23 00:00:002017-02-02 00:00:002015 TCC 17DismissedWhether corporation a CCPC and entitled to Refundable ITC.89(1), 125(7)GAARDismissedNo finding10NoRéal FavreauJulie Gaudreault-MartelAnne Poirier
Dany Leduc
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/100619/index.do200511.15.12
10722014-10-21 00:00:00J.K. Read Engineering Ltd.TCC2011-3732(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145518Felesky Flynn LLPCapital CostClosedJ.K. Read Engineering Ltd. v. The QueenApril 30, 20142011-11-16 00:00:002016-12-01 00:00:002014 TCC 309DismissedInterest computation on a GAAR assessment.Interest Computation on GAARDismissedNo FindingNARobert James HoganDavid EverettJames C. Yaskowichhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98189/index.do20078.935.05Not a GAAR Case per se, just the interest.
10682014-10-14 00:00:00Brent Kern Family TrustFCAA-375-13

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThompson Dorfman Sweatman LLPIncome from DividendsClosedBrent Kern Family Trust v. Canada2014-10-14 00:00:002010-06-07 00:00:002014-10-14 00:00:002014 FCA 230Dismissed with Costs75(2) AttributionGAARDismissedNo Finding10NoDAWSON J.A.
STRATAS J.A.
NEAR J.A.
Deen Olsen
Adam Gotfried
Jeff D. Pniowskyhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/98264/index.do?q=Brent+Kern+Family20058.794.36
10642014-05-30 00:00:00Spruce Credit UnionFCAA-475-12

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBlake, Cassels & Graydon LLP
Dividend/GAARClosedCanada v. Spruce Credit UnionDecember 11, 20132009-10-05 00:00:002014-05-30 00:00:002014 FCA 143Dismissed137.1GAARDismissedDismissed01YesTRUDEL J.A.
DAWSON J.A.
NEAR J.A.
Robert Carvalho
Bruce Senkpiel
David Everett
Robert Kopstein
Peter Rubin
Edward Rowe
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71730/index.do20058.424.65
10692014-05-20 00:00:00Vincenzo BarrassoTCC2010-2651(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140112BCF s.e.r.c.r.l.Capital LossClosedBarrasso v. The QueenFebruary 12, 20142010-08-23 00:00:002018-03-27 00:00:002014 TCC 156DismissedCapital loss generated by a value shift.GAARDismissed10YesBrent ParisNatalie GoulardSerge Fournier10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71768/index.do200314.257.6
10462014-05-15 00:00:00KossowSCCNo. 35756https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35756Richler and TariCharitable DonationsClosedKathryn Kossow v. Her Majesty the QueenWritten2005-06-14 00:00:001970-01-01 00:00:00No. 35756Dismissed with CostsLeave to AppealApplication for LeaveDismissed00NoLeBel, Karakatsanis and Wagner JJ.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/13655/index.do?q=35756
10662014-04-23 00:00:00Guy GervaisTCC2010-71(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421BCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedGervais v. The QueenAugust 21, 20122010-01-07 00:00:002018-08-09 00:00:002014 TCC 119Appealed to Higher CourtSmall business capital gains duplication with spouse, directed by FCA to revisit GAAR.47(1)GAARDismissedNo FindingAppealedAppealedNoGaston JorréJosée TremblaySerge Fournierhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71346/index.do
10602014-04-23 00:00:00Lehigh Cement LimitedFCAA-327-13

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPTax BenefitsClosedLehigh Cement Limited v. Canada2014-04-08 00:00:002009-03-16 00:00:002014-04-23 00:00:002014 FCA 103Dismissed with CostsIn context of restructuring, two Canadian taxpayers acquired shares of a foreign corproation and deducted dividends on those shares. Disallowed under 95(6)(b).95(6)(b)Dismissed01NoBLAIS C.J.
SHARLOW J.A.
STRATAS J.A.
Daniel BourgeoisWarren Mitchell
Matthew Williams
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71098/index.do199617.325.11
10792014-03-07 00:00:00Descarries TCC2013-12(IT)Ihttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=151659KPMG Law LLP
Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gainClosedDescarries v. The QueenDecember 4, 20132012-12-21 00:00:002016-02-03 00:00:002014 TCC 75Dismissed84.1GAARDismissedDismissed10YesRobert James HoganNatalie GoulardMarie-Josée Michaud10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67218/index.do200510.13.12
10532014-02-07 00:00:00SwirskyFCAA-117-13

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMiller Thomson LLPLoan v Reimbursement of expenses, GAARClosedSwirsky v. Canada2014-02-04 00:00:002007-09-25 00:00:002014-02-07 00:00:002014 FCA 36DismissedSpousal loans and whether interest deductible, or subject to GAAR.20(1)(c)GAARDismissedNA10NoDAWSON J.A., STRATAS J.A., NEAR J.A.Bobby J. Sood, Patricia Lee, Sandra K.S. TsuiDavid W. Chodikoff, Patrick Déziel, Brahm Taveroffhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/66815/index.do199122.126.38
10642014-02-06 00:00:00Spruce Credit UnionTCC2009-3121(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381Blake, Cassels & Graydon LLP
Dividend/GAARClosedSpruce Credit Union v. The Queen2013-04-26 00:00:00October 5th, 20092016-05-24 00:00:002014 TCC 42Appealed to Higher CourtCosts to be awarded in a GAAR CaseAllowed in PartAppealedAppealedNAPatrick J. BoyleRobert Carvalho, David EverettPeter L. Rubin, Robert Alan Kopsteinhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/66747/index.do
10462013-12-06 00:00:00KossowFCAA-385-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. Canada2013-10-17 00:00:002005-06-14 00:00:002013-12-06 00:00:002013 FCA 283Dismissed118.1GAARDismissed10NoJ.A. Near, Evans J.A.,
Gauthier J.A.
Arnold H. Bornstein, Patricia Lee, John Grant, Lorraine EdinboroA. Christina Tari, Jason Puterman00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/64990/index.do 200012.948.48
10682013-10-17 00:00:00Brent Kern Family TrustTCC2010-1860(IT)G

https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283Thompson Dorfman Sweatman LLPIncome from DividendsClosedBrent Kern Family Trust v. The Queen2012-06-09 00:00:002010-06-07 00:00:002017-01-19 00:00:002013 TCC 327Dismissed75(2) AttributionGAARDismissedNo FindingAppealedAppealed
NoRandall S. BocockBonnie F. Moon, Adam GotfriedJeff D. Pniowskyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63603/index.do
10712013-10-02 00:00:00Pièces automobiles Lecavalier Inc.TCC2011-952(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=142645Thompson Dorfman Sweatman LLP Income from dividendsClosedPièces automobiles Lecavalier Inc. v. The Queen2013-02-12 00:00:002011-04-04 00:00:002014-08-01 00:00:002013 TCC 310DismissedGAAR - Debt ParkingGAARDismissed10YesPaul BédardNatalie GoulardLouis Tassé, Marie-Claude Marcil10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63089/index.do 200211.593.33
10572013-09-26 00:00:00Envision Credit UnionSCCNo. 34619https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34619Dentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. Her Majesty The Queen2013-03-19 00:00:002008-07-16 00:00:002013-09-26 00:00:002013 SCC 48DismissedDetermining the undepreciated capital cost (UCC) of the depreciable assets owned by Envision by virtue of the amalgamation.https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/13263/index.do?q=Envision+Credit+Union
10842013-09-20 00:00:00Lynn CassanFCAA-304-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databasePWC Law LLPInterest Expense, Partnership Interest LP LossesPending AppealLynn Cassan v. Her Majesty The QueenTBD2013-09-20 00:00:002022-07-13 00:00:00A-304-17AllowedThis is a leveraged charitable donation case and the decision at the TCC was that there was no donation meanty that it was not necesssary to consider the GAAR. In any event the case was ultimately withdrawn at the FCA and no decision was rendered on the appeal.200912.548.82
10802013-09-09 00:00:00Paul C. GoliniTCC2013-705(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394PWC Law LLPStatute Barred and GAARClosedGolini v. The Queen2013-09-12 00:00:002013-02-25 00:00:002019-07-31 00:00:002013 TCC 293Allowedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/62908/index.do?q=2013+TCC+293
10602013-05-29 00:00:00Lehigh Cement LimitedTCC2009-845(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856Thorsteinssons LLPTax BenefitsClosedLehigh Cement Limited v. The Queen2012-04-26 00:00:002009-03-16 00:00:002015-05-12 00:00:002013 TCC 176Appealed to Higher Court95(6)GAARAllowedWithdrawnAppealedAppealedNoBrent ParisDaniel Bourgeois, Geneviève LéveilléWarren J. Mitchell Q.C., Matthew Williamshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31191/index.do
10702013-05-01 00:00:00Steven and Brianne GwartzTCC2010-2687(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140146Bennett Jones LLPGeneral Anti Avoidance Rule - GAARClosedGwartz v. The QueenNovember 14, 20122010-08-24 00:00:002014-09-22 00:00:002013 TCC 86AllowedPotential abuse of 120.4 using dividends and capital gains through family trust.GAARAllowed01YesRobert James HoganBrooke Sittler, Karen Janke-CurlissMartin Sorensen01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31164/index.do200310.734.08
10672013-04-30 00:00:00APL Properties Limited FCT-1704-12N/AStewart McKelveyCapital LossClosedAPL Properties Limited v. Canada (Attorney General)2013-03-13 00:00:002010-04-29 00:00:002013-04-30 00:00:002013 FC 449DismissedJudicial review of interest charges on a long delayed GAAR case along the lines of Triad Gestco.Application for Judicial Review of Interest ComputationDismissed00NoYvan RoyCaitlin Ward Sara L. Scotthttp://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/62144/index.do20057.333.01No GAAR Score due to more adminstrative due to interest computation.
10592013-04-25 00:00:00MacDonaldFCAA-143-12

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStewart McKelveyCapital GainClosedCanada v. MacDonald2013-03-18 00:00:002008-12-31 00:00:002013-04-25 00:00:002013 FCA 110Allowed84(2)GAARAllowedAllowed10YesNear J.A.
Sharlow J.A., Trudel J.A.
Deen Olsen
Serena Sial
J. Paul M. Harquail10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37777/index.do 200210.324.32
10542013-04-11 00:00:00Global Equity Fund Ltd.SCCNo. 35147https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35147Fraser Milner CasgrainNon capital lossesClosedGlobal Equity Fund Ltd.Written2007-12-28 00:00:002013-04-11 00:00:00No. 35147Dismissed with CostsLeave to AppealDismissedMcLachlin C.J. and Abella and Cromwell JJhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12979/index.do?q=Global+Equity+fund
10532013-02-28 00:00:00SwirskyTCC2007-3940(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=127146Miller Thomson LLPLoan v Reimbursement of expenses, GAARClosedSwirsky v. The Queen2011-06-01 00:00:002007-09-25 00:00:002017-01-14 00:00:002013 TCC 73Appealed to Higher CourtGAARAllowedAppealedAppealedNABrent ParisPeter A. Vita, Justin Kutyan, Bobby Sood, Thang Trieu, Iris KingstonDavid Chodikoff, Patrick Deziel, Brahm Taveroffhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31114/index.do
10622013-02-21 00:00:00RBC Life Insurance CompanyFCAA-447-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPProceduralClosedCanada (National Revenue) v. RBC Life Insurance Company2013-02-12 00:00:002009-09-28 00:00:002013-02-21 00:00:002013 FCA 50Procedural MotionAppeal of procedural motion on ex-parte order in the case of 10-8 olicies.Procedural MotionDismissed00NAStratas J.A.
Trudel and Webb JJ.A.
Henry Gluch
Samantha Hurst
Christopher Bartlett
Mahmud Jamal
Hemant Tilak
Pooja Samtani
David Mollica
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37713/index.do 20075.153.4
10542012-10-30 00:00:00Global Equity Fund Ltd.FCAA-445-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFraser Milner CasgrainNon capital lossesClosedCanada v. Global Equity Fund Ltd.October 11, 20122007-12-28 00:00:002012-10-30 00:00:002012 FCA 272AllowedCapital loss created out of a stock dividend.GAARAllowed10YesMAINVILLE J.A. NADON J.A. GAUTHIER J.A.William Softley
Margaret McCabe
Jehad Haymour
Sophie Virji
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37613/index.do199912.844.84
10682012-10-19 00:00:00Brent Kern Family TrustTCC2010-1860(IT)G

https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283Thompson Dorfman Sweatman LLPIncome from DividendsClosedBrent Kern Family Trust v. The QueenJune 9 20122010-06-07 00:00:002017-01-19 00:00:002012 TCC 358DismissedProcedural MotionAllowed00NARandall S. BocockBonnie F. MoonJeff D. Pniowskyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30993/index.do
10632012-10-15 00:00:00Spruce Credit UnionTCC2009-3121(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381Blake, Cassels & Graydon LLP
Dividend/GAARClosedSpruce Credit Union v. The QueenOctober 15, 20122009-10-05 00:00:002016-05-24 00:00:002012 TCC 357Appealed to Higher Court137.1GAARAllowedAppealedAppealedNAPatrick J. BoyleRobert Carvalho
Bruce Senkpiel
David Everett
Peter L. Rubin, Robert Alan Kopstein, Edward Rowe, Luke W. Mlynarczykhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30984/index.doNo finding on GAAR
10582012-10-15 00:00:001207192 Ontario LimitedFCAA-359-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosed1207192 Ontario Limited v. Canada2010-12-01 00:00:002008-08-06 00:00:002012-10-15 00:00:002012 FCA 259DismissedA series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose.GAARDismissed10YesSharlow J.A. Noël J.A.
Mainville J.A.
Marta E. Burns
Margaret McCabe
Matthew G. Williams
Mark A. Barbour
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37605/index.do20038.84.19
10552012-10-15 00:00:00Triad Gestco Ltd.FCAA-286-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDavies Ward Phillips & Vineberg LLPGeneral Anti Avoidance Rule - GAARClosedTriad Gestco Ltd. v. Canada2012-09-25 00:00:002008-06-09 00:00:002012-10-15 00:00:002012 FCA 258DismissedGAARDismissed10YesNOËL J.A. SHARLOW J.A.
MAINVILLE J.A.
Justine Malone
Marie-Andrée Legault
Guy Du Pont, Ad.E.
Michael N. Kandev
Olivier Fournier
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37601/index.do 200110.84.35
10462012-09-14 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2012-04-26 00:00:002005-06-14 00:00:002017-01-09 00:00:002012 TCC 325DismissedLeveraged Charitable DonationsWhether GiftsGAARDismissedNo Findinghttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30953/index.do
10592012-04-17 00:00:00MacDonaldTCC2009-1(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133010Stewart McKelveyCapital gainClosedMacDonald v. The Queen2011-09-21 00:00:002008-12-31 00:00:002013-12-17 00:00:002012 TCC 123Appealed to Higher Court84(2)GAARAllowedAllowedAppealedAppealedNAJoe E. HershfieldDavid I. BeslerJ. Paul M. Harquailhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30777/index.do
10492012-04-12 00:00:00St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement)SCCNo. 34056https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34056Thorsteinssons LLPCapital Gains, Trust ResidencyClosedFundy Settlement v. Her Majesty The Queen2012-03-13 00:00:002006-05-15 00:00:002012-04-12 00:00:002012 SCC 14DismissedResidency of two trusts established in St. Vincent (Fundy; and, Sumersby) with a trustee in Barbados (St. Michael).Residence of trustAvoidance under s. 94 and GAARDismissedNo FindingNoLeBel, Deschamps, Fish, Abella, Rothstein, Moldaver and Karakatsanis JJ.None Douglas H. Mathew, Matthew G. Williams and Mark A. BarbourAnne M. Turley and Daniel Bourgeoishttps://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/8001/index.do
10562012-03-21 00:00:00McClarty Family TrustTCC2008-2139(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130795MacPherson Leslie and Tyerman LLP
Capital gain from disposition of sharesClosedMcClarty Family Trust v. The QueenJune 6, 20112008-06-26 00:00:002013-05-10 00:00:002012 TCC 80AllowedCapital gains on stock dividend shares; avoidance of "kiddie tax".GAAR84(3)AllowedAllowed01YesFrançois M. AngersBrooke Sittler
Karen Janke-Curliss
Kurt G. Wintermute01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30858/index.do20039.364.87
10322011-12-16 00:00:00Copthorne Holdings Ltd.SCCNo. 33283https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33283Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holdings Ltd. v. CanadaJanuary 1, 20112002-04-10 00:00:002011-12-16 00:00:002011 SCC 63DismissedReorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated.GAARDismissed10YesRothstein J. (McLachlin C.J. and Binnie, LeBel, Deschamps, Fish, Abella, Charron and Cromwell JJ. concurring)Richard W. Pound, Q.C.10http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/7981/index.do199515.979.69
10572011-11-21 00:00:00Envision Credit UnionFCAA-479-10

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. Canada2011-10-20 00:00:002008-07-16 00:00:002011-11-21 00:00:002011 FCA 321DismissedTwo credit unions amalgamated into Envision. The newly formed taxpayer (Envision) sought to calculate its Capital Cost Allowance as though no UCC had been claimed by the predecessor corporation.s. 87Dismissed10NoEVANS J.A.
LAYDEN-STEVENSON J.A.
STRATAS J.A.
Lynn Burch
Robert Carvalho
Joel Nitikman
Jessica Fabbro
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37385/index.do20028.93.35
10622011-11-01 00:00:00RBC Life Insurance CompanyFCT-1619-09N/AOsler, Hoskin & Harcourt LLPProceduralClosedCanada (National Revenue) v. RBC Life Insurance Company2011-11-01 00:00:002009-09-28 00:00:002011-11-01 00:00:002011 FC 1249Appealed to Higher CourtProcedural motion on ex-parte order in the case of 10-8 olicies.Ex-Parte Motion in GAAR CaseAllowedAppealedAppealed
NoJustice Tremblay-LamerMargaret Nott
Samantha Hurst
Ian Demers
Pierre Lamothe
Christopher Bartlett
Mahmud Jamal
Pooja Samtani
David Mollica
Hermant Tilak
http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/60110/index.do
10542011-10-28 00:00:00Global Equity Fund Ltd.TCC2007-4998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=128339Fraser Milner CasgrainNon capital lossesClosedGlobal Equity Fund Ltd. v. The QueenJanuary 17, 20112007-12-28 00:00:002013-06-17 00:00:002011 TCC 507Appealed to Higher CourtCapital loss created out of a stock dividend.GAARAllowedAppealedAppealedNAJudith WoodsMarta E. Burns
Margaret McCabe
Jehad Haymour
Dan Misutka
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30712/index.do
10582011-09-07 00:00:001207192 Ontario LimitedTCC2008-2482(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=131145Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosed1207192 Ontario Limited v. The Queen2010-12-01 00:00:002008-08-06 00:00:002013-03-06 00:00:002011 TCC 383Appealed to Higher CourtA series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose.GAARDismissedAppealedAppealedNABrent ParisMarta E. Burns
Margaret McCabe
Matthew G. Williams
Mark A. Barbour
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30493/index.do
10552011-07-12 00:00:00Triad Gestco Ltd.TCC2008-1667(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130261Davies Ward Phillips & Vineberg LLPGeneral Anti Avoidance Rule - GAARClosedTriad Gestco Ltd. v. The Queen2010-04-23 00:00:002008-06-09 00:00:002013-03-07 00:00:002011 TCC 259Appealed to Higher CourtGAARDismissedAppealedAppealedNARéal FavreauMarie-Andrée Legault
Justine Malone
Aaron Rodgers
Julie Gaudreault-Martel
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30433/index.do
10442011-05-12 00:00:00Paul AntleSCCNo. 33979https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33979Dentons Canada LLPGeneral Anti Avoidance Rule - GAARClosedAntle v. The QueenWritten2005-05-20 00:00:002011-05-12 00:00:00No. 33979Dismissed with CostsLeave to AppealDismissedProcedural MotionProcedural MotionNoMcLachlin C.J. and Abella and Cromwell JJhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12210/index.do?q=Antle
10602011-03-31 00:00:00Lehigh Cement LimitedFCAA-263-10

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPTax BenefitsClosedCanada v. Lehigh Cement Limited2011-03-03 00:00:002009-03-16 00:00:001970-01-01 00:00:002011 FCA 120DismissedDismissedProcedural MotionProcedural MotionNADAWSON J.A., EVANS J.A.,
LAYDEN-STEVENSON J.A.
Daniel Bourgeois
Geneviève Léveillée
Warren J.A. Mitchell, Q.C.
Mathew G. Williams
Natasha Reid
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37140/index.do
10242011-03-08 00:00:00S.T.B. Holdings Ltd.TCC2000-3248(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017Davis and CompanyGeneral Anti Avoidance Rule - GAARClosedS.T.B. Holdings Ltd. v. The Queen2010-06-07 00:00:002000-07-12 00:00:002011-10-20 00:00:002011 TCC 144AllowedGAARAllowed01NoRIP C.J.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30250/index.do?q=2011+TCC+144199020.8211.28
10572010-11-17 00:00:00Envision Credit UnionTCC2008-2213(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867Dentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. The Queen April 21, 20102008-07-16 00:00:002019-11-20 00:00:002010 TCC 576Allowed87(1) / UCCGAARAllowedNo FindingAppealedAppealedNoWyman W. WebbLynn Burch
John Gibb-Carsley
Joel Nitikman
Michelle Moriartey
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30078/index.do200216.911.35
10492010-11-17 00:00:00St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement)FCAA-419-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPCapital Gains, Trust ResidencyClosedSt. Michael Trust Corp. v. Canada2010-09-30 00:00:002006-05-15 00:00:002010-11-17 00:00:002010 FCA 309DismissedResidence of trustGAARDismissedDismissed10NoSharlow J.A., Nadon J.A., Stratas J.A.Elizabeth Chasson
Erin Strashin
Margaret Nott
Douglas H. Mathew
Matthew G. Williams
Mark A. Barbour
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36978/index.do20009.884.51In this case the Crown won, but there was a finding at the TCC and the FCA agreed that GAAR would not have applied to overturn the treaty.
10512010-11-04 00:00:00Lehigh Cement LimitedSCCNo. 33794https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33794Thorsteinssons LLPWithholding of TaxClosedHer Majesty The Queen v. Lehigh CementWritten2007-04-30 00:00:002010-11-04 00:00:00No. 33794Dismissed with costsCrown application for leave to appeal dismissed with costs.Leave to AppealDismissedProcedural MotionProcedural MotionNoBinnie, Fish and Rothstein JJ.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11807/index.do?q=33794
10442010-10-21 00:00:00Paul AntleFCAA-428-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFraser Milner CasgrainGeneral Anti Avoidance Rule - GAARClosedAntle v. Canada2010-10-19 00:00:002005-05-20 00:00:002010-10-21 00:00:002010 FCA 280DismissedSham, No Trust, 73(1)GAARDismissedNo Finding10NoNOËL J.A.
Robert Carvalho, Eric Douglas, Johanna RussellJoel A. Nitikman, Michelle Moriartey10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36946/index.do199910.815.42
10522010-10-19 00:00:00Michael EdwardsFCAA-493-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPTax benefitsClosedEdwards v. CanadaOctober 13, 20102007-08-01 00:00:002010-10-19 00:00:002010 FCA 272DismissedProcedural MotionDismissed00NAEVANS J.A.
DAWSON J.A.
STRATAS J.A.
Martin HickeyIan S. MacGregor, Q.C.
Pooja Samtani
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36941/index.do20036.813.22At this stage the taxpayer apperars to have withdrawn December 9, 2013, so add another 6 years to the duration.
10482010-09-29 00:00:00Collins & Aikman Products Co.FCAA-338-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStikeman Elliott LLPTax BenefitsClosedCanada v. Collins & Aikman Canada Inc.September 29, 20102006-03-06 00:00:002010-09-29 00:00:002010 FCA 251DismissedReorganization of capital to retrun PUC to non-resident shareholder.GAARDismissed01YesNADON, SEXTON, SHARLOW JJ.ADeen Olsen
Justine Malone
Clifford L. Rand
Margaret Nixon
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36922/index.do199415.764.57This decision was delivered from the bench by Karen Sharlow.
10602010-07-09 00:00:00Lehigh Cement LimitedTCC2009-845(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856Thorsteinssons LLPTax BenefitsClosedLehigh Cement Limited v. The Queen2010-04-20 00:00:002009-03-16 00:00:002015-05-12 00:00:002010 TCC 366AllowedMotion by taxpayer to compel documents and answersCompel documents and answersAllowedProcedural MotionProcedural MotionNA
10572010-06-29 00:00:00Envision Credit UnionTCC2008-2213(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867Dentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. The QueenApril 23, 20102008-07-16 00:00:002019-11-20 00:00:002010 TCC 353DismissedProcedural MotionDismissed00NAWyman W. WebbLynn Burch
John Gibb-Carsley
Joel Nitikman
Michelle Moriartey
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29880/index.do200216.911.35
10462010-05-21 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2010-05-11 00:00:002005-06-14 00:00:002017-01-09 00:00:002010 TCC 279DismissedProcedural MotionDismissed00NAValerie A. MillerArnold H. Bornstein, Patricia Lee, Craig MawA. Christina Tarihttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29819/index.do
10512010-05-17 00:00:00Lehigh Cement LimitedFCAA-218-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPWithholding of TaxClosedLehigh Cement Limited v. Canada2010-03-10 00:00:002007-04-30 00:00:002010-05-17 00:00:002010 FCA 124AllowedGAARAllowed01YesSHARLOW J.A. TRUDEL J.A. DAWSON J.A. 01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36794/index.do?q=2010+FCA+124199811.383.05
10612010-02-01 00:00:00MastronardiTCC2009-1669(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=134751Miller Thomson LLPCapital GainClosedMastronardi v. The Queen2009-12-03 00:00:002009-05-11 00:00:002011-12-06 00:00:002010 TCC 57DismissedProcedural MotionDismissed00NADiane CampbellDaniel Bourgeois
Suzanie Chua
John Millhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29624/index.do 20046.932.57
10522009-11-30 00:00:00Michael EdwardsTCC2007-3474(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=126619Osler, Hoskin & Harcourt LLPTax benefitsClosedEdwards v. The QueenSeptember 24, 20092007-08-01 00:00:002014-07-28 00:00:002009 TCC 606DismissedProcedural MotionDismissedAppealedAppealedNAFrançois M. AngersMartin Hickey
Devon E. Peavoy
Ian MacGregor
Pooja Samtani
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29553/index.do200310.586.99
10502009-11-19 00:00:00RemaiFCAA-464-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBennett Jones LLPCharitable DonationsClosedCanada v. Remai2009-10-08 00:00:002007-02-07 00:00:002009-11-19 00:00:002009 FCA 340AllowedArm's Length StatusGAARAllowedAllowed01YesEvans J.A.
Layden-Stevenson J.A., Trudel J.A.
Bonnie F. Moon
Cynthia Isenor
Curtis R. Stewart
Laurie A. Goldbach
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36627/index.do20017.892.78
10442009-09-18 00:00:00Paul AntleTCC2005-1619(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=114929Dentons Canada LLPGeneral Anti Avoidance Rule - GAARClosedAntle v. The QueenMarch 9, 20092005-05-20 00:00:002010-11-29 00:00:002009 TCC 465DismissedSham, No Trust, 73(1)GAARDismissedDismissedAppealedAppealedYesCampbell J. MillerRobert Carvalho, Eric Douglas, Johanna RussellJoel A. Nitikman, Michelle Moriarteyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29412/index.do
10462009-09-17 00:00:00KossowSCCNo. 33163https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33163Richler and TariCharitable DonationsClosedKathryn Kossow v. Her Majesty the QueenWritten2005-06-14 00:00:001970-01-01 00:00:00No. 33163Dismissed with CostsLeave to AppealApplication for LeaveDismissedProcedural MotionProcedural MotionNo Binnie, Fish and Charron JJ.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/10753/index.do?q=33163
10492009-09-10 00:00:00Myron A. Garron and Berna V. Garron, as Trustees of the Garron Family TrustTCC2006-1405(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=119720Thorsteinssons LLPFoerign Country Tax TreatyClosedGarron Family Trust v. The QueenJuly 21, 20062006-05-15 00:00:002011-01-07 00:00:002009 TCC 450Appealed to Higher CourtDisposition of shares of Canadian Corporation by Barbados Trusts. The Garron Family Trust matters were heard along with St. Michael Trust Corporation as Trustee of Fundy and Sumersby Settlements. Different result for Garron Trust matters from the St. Michael Trust.Trust ResidencyGAARDismissedAllowedAppealedAppealedNAJudith WoodsElizabeth Chasson
Margaret Nott
Martin Beaudry
Douglas H. Mathew
Matthew G. Williams
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29381/index.do
10482009-06-03 00:00:00Collins & Aikman Products Co.TCC2006-722(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=118959Stikeman Elliott LLPTax BenefitsClosedCollins & Aikman Products Co. v. The QueenOctober 7, 20082006-03-06 00:00:002010-10-26 00:00:00 2009 TCC 299Appealed to Higher CourtReorganization of capital to retrun PUC to non-resident shareholder.GAARAllowedAppealedAppealedNAPatrick J. BoyleFranco Calabrese
Jenny Mboutsiadis
Sandra K.S. Tsui
Clifford L. Rand
Susan Thomson
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29261/index.do
10462009-05-25 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2009-05-25 00:00:002005-06-14 00:00:002017-01-09 00:00:002009 TCC 304AllowedCrown motion for pre-hearing discovery of witness in declining health (i.e. de bene esse).Procedural MotionAllowedHERSHFIELD J.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29269/index.do
10322009-05-21 00:00:00Copthorne Holdings Ltd.FCAA-416-07

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holding Ltd. v. CanadaFebruary 11, 20092002-04-10 00:00:001970-01-01 00:00:002009 FCA 163Appealed to Higher CourtReorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated.GAARDismissedAppealedAppealedNARYER J.A. (DESJARDINS J.A., EVANS J.A. concurring)Eric Noble
Franco Calabrese
Martin Beaudry
Richard W. Pound
Pierre-Louis Le Saunier
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36428/index.do
10512009-04-29 00:00:00Lehigh Cement LimitedTCC2007-2107(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=125288Thorsteinssons LLPWithholding of TaxClosedLehigh Cement Limited v. The Queen2008-10-16 00:00:002007-04-30 00:00:002010-05-26 00:00:002009 TCC 237Allowed16(1)GAARAllowedAllowedAppealedAppealedYesMurray A. MoganDaniel Bourgeois, Ronald MacPheeWarren J.A. Mitchell, Q.C.,
Mathew Williams
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29208/index.do
10422009-04-16 00:00:00LandrusFCAA-265-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseAird & Berlis LLPDeduction of LossClosedCanada v. Landrus2009-03-26 00:00:002004-07-19 00:00:002009-04-16 00:00:002009 FCA 113AllowedGAARAllowed01YesNoël J.A., Desjardins J.A., Trudel J.A.Franco Calabrese
Martin Beaudry
Louise R. Summerhill
Christopher Dunn
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36383/index.do 199414.34.75
10462009-03-16 00:00:00KossowFCAA-385-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. The Queen2009-03-11 00:00:002005-06-14 00:00:001970-01-01 00:00:002009 FCA 83DismissedTaxpayer appeal of dismissed TCC motion to strike pleadings. Two further taxpayer procedural motions dismissed (i.e. to adduce new evidence; and, amend pleadings).Procedural MotionDismissed00LÉTOURNEAU J.A. NADON J.A.
TRUDEL J.A.
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36348/index.do
10462009-01-29 00:00:00KossowFCAA-385-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. CanadaWritten2005-06-14 00:00:001970-01-01 00:00:002009 FCA 26Allowed in PartLeave to admit new evidenceNew EvidenceAllowed in Part00NoEvans J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36299/index.do?q=Kossow
10272009-01-15 00:00:00MacKaySCCNo. 32616https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32616McCarthy Tetrault LLPIncome Tax AvoidanceClosedMackay v. Her Majest The QueenWritten2001-06-21 00:00:001970-01-01 00:00:00No. 32616DismissedApplication for Leave to AppealApplication of Leave to AppealDismissedProcedural MotionProcedural MotionNALebel J. Deschamps J.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11010/index.do
10332009-01-08 00:00:00LipsonSCCNo. 32041https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32041McCarthy Tetrault LLPInterest DeductionClosedLipson v. Canada1970-01-01 00:00:002002-05-16 00:00:002009-01-08 00:00:002009 SCC 1DismissedGAARDismissed10YesLeBel J. (Fish, Abella and Charron JJ. concurring)Binnie J. (Deschamps J. concurring), Rothstein J.Edwin G. Kroft10http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2670/index.do 199414.036.65
10402008-10-21 00:00:00Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) FCAA-487-07

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOgilvy Renault LLPCapital GainClosedAventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine 2008-10-21 00:00:002003-11-05 00:00:001970-01-01 00:00:002008 FCA 316Procedural MotionProcedural MotionDismissedProcedural MotionProcedural MotionNANOËL J.A. NADON J.A. TRUDEL J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36181/index.do
10462008-09-04 00:00:00KossowFCAA-385-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. The QueenWritten2005-06-14 00:00:001970-01-01 00:00:002008 FCA 254AllowedMotion for stay by taxpayer of TCC matter pending resolution of FCA matterProcedural MotionAllowed00NoRYER J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36207/index.do
10502008-08-19 00:00:00RemaiTCC2007-1132(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=124430Bennett Jones LLPCharitable DonationsClosedRemai v. The Queen2008-04-24 00:00:002007-02-07 00:00:002009-11-27 00:00:002008 TCC 344AllowedArm's Length StatusGAARAllowedAllowedAppealedAppealedYesEugene P. RossiterBonnie MoonCurtis R. Stewart
Jasmine Sidhu
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28836/index.do
10462008-07-18 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2008-06-16 00:00:002005-06-14 00:00:002017-01-09 00:00:002008 TCC 422DismissedProcedural MotionDismissed00NAValerie A. MillerArnold H. BornsteinA. Christina Tarihttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28778/index.do
10272008-03-19 00:00:00MackayFCAA-149-07

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPTransfer of Losses, GAARClosedCanada v. Mackay2008-02-07 00:00:002001-06-21 00:00:002008-03-19 00:00:002008 FCA 105AllowedGAARAllowed10YesSHARLOW J.A., DÉCARY J.A., TRUDEL J.A.Robert Carvalho
Ron Wilhelm
Edwin Kroft
Elizabeth Junkin
Laura Zumpano
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35926/index.do 199314.226.75
10322007-08-28 00:00:00Copthorne Holdings Ltd TCC2002-1316(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holdings Ltd v. The QueenNovember 30, 20062002-04-10 00:00:002009-06-02 00:00:002007 TCC 481Appealed to Higher CourtReorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated.GAARPenaltiesDismissedAllowedAppealedAppealedNADiane CampbellEric Noble
Franco Calabrese
Martin Beaudry
Richard W. Pound, Q.C.,
Pierre-Louis Le Saunier
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/28877/index.do
10432007-06-13 00:00:00MIL (Investments) S.A.FCAA-416-06

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPTax Treaty, GAARClosedCanada v. MIL (Investments) S.A.2007-06-13 00:00:002004-08-17 00:00:002007-06-13 00:00:002007 FCA 236DismissedGAAR - Luxembourg TreatyGAARDismissed01YesDÉCARY J.A., SEXTON J.A., PELLETIER J.A.Robert CarvalhoWarren J.A. Mitchell, Q.C.01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35655/index.do 199610.452.82
10422007-05-02 00:00:00LandrusTCC2004-3026(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111192Aird & Berlis LLPGeneral Anti Avoidance Rule - GAARClosedLandrus v. The Queen2007-05-15 00:00:002004-07-19 00:00:002009-05-06 00:00:002008 TCC 274Appealed to Higher CourtGAARAllowedAppealedAppealedNABrent ParisFranco CalabreseLouise R. Summerhillhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28635/index.do
10332007-03-16 00:00:00LipsonFCAA-230-06

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest DeductionClosedLipson v. Canada2007-03-06 00:00:002002-05-16 00:00:001970-01-01 00:00:002007 FCA 113Appealed to Higher CourtGAARDismissedAppealedAppealedNADÉCARY J.A., NOËL J.A., SEXTON J.A.J. Paul Malette, Q.C.
J.S. Gill, Q.C.
Edwin G. Krofthttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35523/index.do
10272007-02-21 00:00:00MacKayTCC2001-2301(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=94649McCarthy Tetrault LLPIncome Tax AvoidanceClosedMacKay v. The Queen2011-04-03 00:00:002001-06-21 00:00:002008-07-14 00:00:002007 TCC 94Appealed to Higher CourtGAARAllowedAppealedAppealedNADiane CampbellRobert Carvalho,
Ron Wilhelm
Edwin G. Kroft, Elizabeth Junkinhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26596/index.do
10472007-01-26 00:00:00Honeywell LimitedFCAA-406-06

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPTax BenefitsClosedCanada v. Honeywell Limited2007-01-16 00:00:002005-07-15 00:00:002008-06-09 00:00:002007 FCA 22Dismissedhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35447/index.do19989.452.9Case withdrawn June 9, 2008
10372007-01-22 00:00:00McMullenTCC2003-1663(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104565Gowling Lafleur Henderson LLPCapital GainClosedMcMullen v. The Queen2005-10-03 00:00:002003-04-30 00:00:002007-06-18 00:00:002007 TCC 16Allowed84(2)GAARAllowedAllowed01YesLucie Lamarre
Ifeanyi Nwachukwu,
Ernest Wheeler
Terry D. McEwan01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27444/index.do199511.474.14
10342007-01-17 00:00:00XCO Investments Ltd.FCAA-612-05

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPAllocation of Partnership funds, GAARClosedXCO Investments Ltd. v. The Queen2007-01-17 00:00:002002-05-22 00:00:002007-01-17 00:00:002007 FCA 53DismissedSubsection 103(1)GAARDismissedNot determined10NoLÉTOURNEAU J.A., EVANS J.A., MALONE J.A.Mr. R. Carvalho, Gavin LairdCraig C. Sturrock00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35439/index.do199313.054.66
10402006-11-29 00:00:00Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) TCC2003-4034(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=107215Ogilvy Renault LLPCapital GainClosedAventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine 2006-11-29 00:00:002003-11-05 00:00:002009-12-17 00:00:002007 TCC 629Procedural MotionProcedural MotionDismissed00NALucie LamarreJosée TremblayWilfrid Lefebvre
Lysane Tougas
00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28045/index.do199414.976.12
10452006-10-03 00:00:00KlaboeTCC2005-1906(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115260Fraser Milner CasgrainCapital GainClosedKlaboe v. The Queen2006-10-03 00:00:002005-06-08 00:00:002014-07-28 00:00:002007 TCC 239Procedural MotionProcedural MotionAllowed in Part00NAAlexander A. SarchukRobert CarvalhoJoel Nitikman00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27656/index.do199914.589.14
10472006-09-26 00:00:00Honeywell LimitedTCC2005-2502(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798Osler, Hoskin & Harcourt LLPTax BenefitsClosedHoneywell Limited v. The QueenMay 31, 20062005-07-15 00:00:002008-07-07 00:00:002006 TCC 327Procedural MotionSecond tier finance company.Procedural MotionAllowed00NADonald G.H. BowmanLuther P. Chambers, Q.C., Pascal TétraultAl Meghji, Martha MacDonaldhttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/27615/index.do
10432006-08-18 00:00:00MIL (Investments) S ATCC2004-3354(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561Thorsteinssons LLPIncome Tax AvoidanceClosedMIL (Investments) S A v. The Queen2006-07-17 00:00:002004-08-17 00:00:002007-07-25 00:00:002006 TCC 460Appealed to Higher CourtGAAR - Luxembourg TreatyGAARAllowedAppealedAppealedNARonald D. BellRobert Carvalho, David Jacyk, Michael TaylorWarren J.A. Mitchell, Q.C., Matthew Williamshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27283/index.do
10472006-06-22 00:00:00Honeywell LimitedTCC2005-2502(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798Osler, Hoskin & Harcourt LLPTax BenefitsClosedHoneywell Limited v. The QueenMay 31, 20062005-07-15 00:00:002008-07-07 00:00:002006 TCC 325Procedural MotionSecond tier finance company.Procedural MotionAllowed00NADonald G.H. BowmanLuther P. Chambers, Q.C., Pascal TétraultAl Meghji, Martha MacDonaldhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27174/index.do
10412006-06-12 00:00:00Ceco Operations Ltd.TCC2004-2878(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111004Fraser Milner CasgrainGeneral Anti Avoidance Rule - GAARClosedCeco Operations Ltd. v. The QueenOctober 26, 20052004-07-06 00:00:002007-04-23 00:00:002006 TCC 256Dismissed97(2)GAARDismissedDismissed10YesMichael J. BonnerRobert Carvalho
Susan Wong
Bruce Senkpiel
Joel A. Nitikman, Lynn Jenkins10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22798/index.do19988.322.8This case was appealed to the FCA, but later withdrawn.
10332006-04-19 00:00:00LipsonTCC2002-1862(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99193Fogler, RubinoffInterest ExpensesClosedLipson v. The Queen2006-02-22 00:00:002002-05-16 00:00:002007-03-28 00:00:002006 TCC 148Appealed to Higher CourtGAARDismissedAppealedAppealedNADonald G.H. BowmanJag Gill, Q.C.Peter K. Gusellehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27095/index.do
10432006-03-30 00:00:00MIL (Investments) S ATCC2004-3354(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561Thorsteinssons LLPIncome Tax AvoidanceClosedMIL (Investments) S A v. The Queen2006-02-22 00:00:002004-08-17 00:00:002007-07-25 00:00:002006 TCC 208Procedural MotionCrown motions to compel answers and documents from Payer who claimed solicitor-client privilege over documents.Procedural MotionAllowed in PartProcedural MotionProcedural MotionNAWOODS J.A.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26992/index.do
10462006-03-14 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The QueenFebruary 28 20062005-06-14 00:00:002017-01-09 00:00:002006 TCC 151Appealed to Higher Court118.1 - Leveraged DonationGAARDismissedAppealedAppealedNADonald G.H. BowmanCraig MawA. Christina Tarihttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27246/index.do
10392006-02-16 00:00:00DesmaraisTCC2003-2952(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105974BCF s.e.r.c.r.l.Income Tax AvoidanceClosedDesmarais v. The QueenSeptember 7, 20052003-08-15 00:00:002006-05-17 00:00:002006 TCC 44DismissedGAAR - Surplus StripGAARDismissed10YesPierre ArchambaultRichard Gobeil, Justine MaloneSerge Fournier10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27194/index.do19978.382.76
10382006-01-13 00:00:00OversTCC2003-1989(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104958Couzin Taylor LLPGeneral Anti Avoidance Rule - GAARClosedOvers v. The Queen2005-05-18 00:00:002003-05-29 00:00:002006-05-08 00:00:002006 TCC 26Allowed74.1 - Income AttributionGAARAllowedAllowed01YesLeslie M. LittlePatricia LeeRoger Taylor, Michele Anderson01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26719/index.do19996.362.95
10092006-01-05 00:00:00Water's Edge Village Estates (Phase II) Ltd. FCAA-55-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBoughton Peterson Yang AndersonBusiness LossClosedWater's Edge Village Estates (Phase II) Ltd. v. CanadaWritten1997-10-01 00:00:001970-01-01 00:00:002006 FCA 4Costs fixedCosts fixed.Procedural MotionAllowed00NoAssessment Officerhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34273/index.do?q=2006+FCA+4
10362005-11-28 00:00:00L. Mark EvansTCC2003-966(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=103677Olson LemonsGeneral Anti Avoidance Rule - GAARClosedEvans v. The QueenOctober 17, 20052003-03-05 00:00:002006-03-22 00:00:002005 TCC 684AllowedGAAR - Surplus StripGAARAllowed01YesDonald G.H. BowmanJohn O'Callaghan, Jon Gilbert Clyde R. Davis, Robert Donald01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26957/index.do19978.233.05
10342005-11-14 00:00:00XCO Investments Ltd.TCC2002-2024(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99398Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosedXCO Investments Ltd. v. The QueenSpetember 7, 20052002-05-22 00:00:002007-02-14 00:00:002005 TCC 655Appealed to Higher CourtSubsection 103(1)GAARDismissedAppeal DismissedAppealedAppealedNoDonald G.H. BowmanMr. R. Carvalho, Gavin LairdCraig C. Sturrockhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26601/index.do199313.134.74
10352005-11-03 00:00:00Univar Canada Ltd.TCC2002-4202(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=101855Mccarthy Tetrault LLPIncome Tax AvoidanceClosedUnivar Canada Ltd. v. The QueenN/A2002-11-05 00:00:002006-09-28 00:00:002005 TCC 723AllowedSubsection 95(6)GAARAllowedAllowed01YesRonald D. BellMr. L. Chambers, Q.C., Mr. R. CarvalhoMr. E. Kroft, Ms. E. Junkin01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27902/index.do19969.753.9
10302005-10-19 00:00:00Canada Trustco Mortgage Co.SCCNo. 30290https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30290Stewart McKelveyCapital Cost AllowanceClosedCanada v. Canada Trustco Mortgage Co.March 8, 20052002-03-25 00:00:002005-10-19 00:00:002005 SCC 54DismissedGAARDismissed01YesMcLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, LouiseMr. Al Meghji
Ms. Monica Biringer
01http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2288/index.do19977.813.57
10162005-10-19 00:00:00Mathew (Includes Kaulius)SCCNo. 30067https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30067Kim Hansen Law CorporationNon capital lossesClosedMathew v. Canada1970-01-01 00:00:001998-11-17 00:00:002005-10-19 00:00:002005 SCC 55DismissedLosses from mortgage partnership.GAARDismissed10YesMcLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, LouiseKim Hansen10http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2289/index.do199311.816.93
10322005-08-03 00:00:00Copthorne Holdings Ltd.TCC2002-1316(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holdings Ltd. v. Canada2005-05-06 00:00:002002-04-10 00:00:002009-06-02 00:00:002005 TCC 491Procedural MotionCrown motion to compel documents from taxpayer claiming solicitor-client privilege. Procedural MotionProcedural MotionProcedural MotionNARIP J.A.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27094/index.do
10312005-03-23 00:00:00BrouilletteTCC2002-1228(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98468Matte Bouchard
Income from DividendsClosedBrouillette v. The QueenNovember 17, 20042002-04-02 00:00:002005-08-22 00:00:002005 TCC 203AllowedArm's Length Status/S. 84.1GAARAllowedAllowed - Bona Fide Purpose01YesLouise Lamarre ProulxPierre Cossette, Anick ProvencherJacques Matte01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25205/index.do19959.653.39
10282004-10-29 00:00:00HoweTCC2001-2716(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=95085Thorsteinssons LLPBusiness Loss-Partnershi[ClosedHowe v. The Queen2004-03-29 00:00:002001-07-11 00:00:002005-01-19 00:00:002004 TCC 719AllowedAt Risk AmountsGAARAllowedAllowed01YesRonald D. BellLynn M. Burch, Pam MeneguzziDavid R. Davies, Samantha Mason01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26301/index.do19959.063.53
10202004-05-20 00:00:00CIT Financial Ltd.FCAA-455-03

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCIT Financial Ltd. v. CanadaMay 18, 20041999-08-13 00:00:002004-05-20 00:00:002004 FCA 201DismissedCCA on Software Leasing transaction, FMV, GAARSection 69GAARDismissedNo Finding01NoJ. Edgar Sexton, Robert Décary, B. MaloneMs. Alexandra BrownMr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davies00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31431/index.do 199310.394.77
10302004-02-11 00:00:00Canada Trustco Mortgage Company FCAA-262-03

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStewart McKelveyCapital Cost AllowanceClosedCanada Trustco Mortgage Company v. The QueenFebruary 11, 20042002-03-25 00:00:001970-01-01 00:00:002004 FCA 67Appealed to Higher CourtGAARDismissedAppealedAppealedNAROTHSTEIN J.A., EVANS J.A., PELLETIER J.A.Deen C. OlsenMr. Al Meghji
Ms. Monica Biringer
00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34795/index.do
10232004-01-26 00:00:00Imperial Oil Ltd.FCAA-548-02

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https://apps.fca-caf.gc.ca/pq/IndexingQueries/infp_RE_info_e.php?court_no=A-548-02&select_court=AOsler, Hoskin & Harcourt LLPIncome Tax AvoidanceClosedCanada v. Imperial Oil Ltd.2003-10-01 00:00:002000-05-17 00:00:002004-01-26 00:00:002004 FCA 36DismissedGAARDismissed01YesSTRAYER J.A., LINDEN J.A.
EVANS J.A.
Mr. Ian MacGregor, Ms. Deen OlsenMr. Al Meghji
Mr. Gerald Grenon
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32310/index.do199310.083.7
10162003-10-07 00:00:00Eugene Kaulius (includes Douglas Mathews)FCAA-346-02

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseKim Hansen Law CorporationNon capital lossesClosedMathew (Kaulius) v. CanadaSeptember 15, 20031998-11-17 00:00:001970-01-01 00:00:002003 FCA 371Appealed to Higher CourtLosses from mortgage partnership.GAARDismissedAppealedAppealedNALINDEN J.A., ROTHSTEIN J.A., SEXTON J.A.Morris RosenbergKim Hansen
David J. Martin
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32111/index.do
10202003-09-05 00:00:00CIT Financial Ltd.TCC1999-3593(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84892McCarthy Tetrault LLPInterest ExpensesClosedCIT Financial Ltd. v. The QueenJuly 3, 20031999-08-13 00:00:002004-06-23 00:00:002003 TCC 544Appealed to Higher CourtCCA on Software Leasing transaction, FMV, GAARSection 69GAARAllowedDismissedAppealedAppealedNADonald G.H. BowmanMs. Alexandra Brown, Kathryn Philpott, Ruth DickMr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davieshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25163/index.doGAAR would not be applied if section 69 not applied first.
10302003-05-07 00:00:00Canada Trustco Mortgage CompanyTCC2002-1155(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98396Stewart McKelveyCapital Cost AllowanceClosedThe Queen v. Canada Trustco Mortgage CompanyFebruary 17, 20032002-03-25 00:00:002004-03-08 00:00:002003 TCC 215Appealed to Higher CourtGAARAllowedAppealedAppealedNACampbell J. MillerAlexandra Brown, Michelle FarrellAl Meghji, Monica Biringer00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25231/index.do
10222003-04-04 00:00:00LoyensTCC2000-998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=87587Giffen and PartnersTransfer of Property s. 160(1), General Anti Avoidance Rule - GAARClosedLoyens v. The Queen2002-10-29 00:00:002000-02-24 00:00:002003-08-25 00:00:002003 TCC 214AllowedShamGAARAllowedAllowed01YesDiane CampbellRichard Gobeil, Roger Leclaire, Nicolas SimardKeith M. Trussler, Rebecca Krasnor01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26611/index.do19939.653.5
10242003-03-27 00:00:00S.T.B. Holdings Ltd.SCCNo. 29517https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29517Fraser Milner CasgrainApplication for Leave to AppealClosedS.T.B. Holdings Ltd. v. Her Majesty the Queen2003-03-27 00:00:002000-07-12 00:00:001970-01-01 00:00:0029517DismissedMotion for Leave to Appeal dismissed with costsLeave to AppealDismissed00Nohttps://decisions.scc-csc.ca/scc-csc/news/en/item/1690/index.do?q=29517
10092003-03-20 00:00:00Water's Edge Village Estates (Phase II) Ltd. SCCNo. 29392https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392Boughton Law CorporationBusiness LossClosedWater's Edge Village Estates (Phase II) Ltd. v. CanadaWritten1997-10-01 00:00:001970-01-01 00:00:00No. 29392Dismissed with CostsMotion for Leave to Appeal dismissed with costsProceduralDismissed00Nohttps://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392
10182002-12-19 00:00:00Jabin Investments Ltd.FCAA-717-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPIncome Tax AvoidanceClosedCanada v. Jabin Investments Ltd.2002-12-19 00:00:001999-04-08 00:00:002002-12-19 00:00:002002 FCA 520DismissedGAAR - Debt ParkingGAARAllowed01YesROTHSTEIN J.A., PELLETIER J.A., MALONE J.A.Robert Carvalho, Brent Paris, Eric DouglasWarren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gill01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31727/index.do19929.973.7
10152002-11-01 00:00:00Produits Forestiers Donohue Inc.FCAA-502-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseNorton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Business Investment LossClosedCanada v. Produits Forestiers Donohue Inc.October 24 20021998-10-16 00:00:002002-11-01 00:00:002002 FCA 422DismissedGAARDismissed01YesNOËL J.A., DESJARDINS J.A., PELLETIER J.A. Chantal Jacquier
Jane Meagher
Wilfrid Lefebvre01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31342/index.do199011.844.05
10242002-10-15 00:00:00S.T.B. Holdings Ltd.FCAA-747-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFraser Milner CasgrainGeneral Anti Avoidance Rule - GAARClosedS.T.B. Holdings Ltd. v. Canada2001-11-23 00:00:002000-07-12 00:00:001970-01-01 00:00:002002 FCA 386DismissedProcedural Motion - 245(7)Dismissed00LÉTOURNEAU J.A.
DÉCARY J.A., LINDEN J.A.
Mr. Robert CarvalhoMr. Gordon Funt, Ms. Laurie Mathisonhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31567/index.doNo score since it was a procedural motion.
10292002-08-26 00:00:00Fraser Milner Casgrain LLP and Gilbert SchmunkFCT-510-02N/AFraser Milner CasgrainApplication for Judicial ReviewClosedFraser Milner Casgrain LLP v. Canada (Minister of National Revenue)August 26, 20022002-03-22 00:00:001970-01-01 00:00:002002 FCT 912AllowedProcedural Motion to Quash Requirements in Ceco231.2 Requirement ValidityAllowed00NAEleanor R. DawsonLori Mathison
Robert Carvalho
Gordon Funthttp://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40583/index.do
10232002-07-31 00:00:00Imperial Oil Ltd.TCC2000-2233(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=88926Donahue Ernst & Young LLPBusiness expensesClosedImperial Oil Limited v. The Queen2001-05-03 00:00:002000-05-17 00:00:002004-10-26 00:00:0056 DTC 1954Appealed to Higher CourtGAARAllowedAppealedAppealedMurray A. MoganJ.E. (Ted) Fulcher, Rhonda NahorniakAl Meghji, Gerald A. Grenonhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25371/index.do
10092002-07-09 00:00:00Water's Edge Village Estates (Phase II) Ltd. FCAA-55-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBoughton Law CorporationBusiness LossClosedWater's Edge Village Estates (Phase II) Ltd. v. CanadaMay 27, 20021997-10-01 00:00:002002-07-09 00:00:002002 FCA 291DismissedAcquisition of an LUS LP interest to access terminal losses on computer hardware.GAARGAARAllowedDismissed10YesNOEL J.A.
DESJARDINS J.A. LINDEN J. A.
George CadmanMargaret Stanier
Patricia Babcock
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32074/index.do19929.534.77This is an appeal from Duncan.
10262002-05-21 00:00:00WebsterFCAA-431-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDonahue Ernst & Young LLPPreliminary Question of LawClosedCanada v. Webster2002-04-17 00:00:002000-12-08 00:00:001970-01-01 00:00:002002 FCA 205AllowedAppeal of a TCC dismissal of Crown application to determine a question of law (Rule 58.1(a) TCCR).Procedural MotionAllowedRothstein J.A.
Nadon J.A.
Strayer J.A.Wendy Burnham, Deborah HorowitzAl Meghji
Edward Rowe
00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32359/index.do
10162002-05-03 00:00:00Douglas MathewTCC1999-464(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302Kim Hansen Law CorporationNon capital lossesClosedMathew v. The QueenJuly 26, 20011998-11-17 00:00:002003-10-15 00:00:002002 CanLII 46779 (TCC)Appealed to Higher CourtLosses from mortgage partnership.GAARDismissedAppealedAppealedPierre R. DussaultLuther P. Chambers, Q.C.
Robert Carvalho
Kim Hansen
David J. Martin
Letitia Sears
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/22553/index.do
10252002-04-30 00:00:00Frederick W. HillTCC2000-3636(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90462Thorsteinssons LLPnon capital lossesClosedHill v. The QueenFebruary 18, 20022000-08-18 00:00:00August 15, 200256 DTC 1749Allowed20(1)(c), REOPGAARAllowedAllowed01YesCampbell J. MillerRobert Gosman, Jeff Pniowsky Ian Gamble, Warren J.A. Mitchell01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24937/index.do19965.621.99
10042002-03-12 00:00:00Canadian Pacific Ltd.FCAA-701-00

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Click here, select Search by Court Number under Both and enter A-701-00McCarthy Tetrault LLPCostsClosedCanada v. Canadian Pacific Ltd.Written Representations1995-10-25 00:00:001970-01-01 00:00:002002 FCA 98DismissedCostsDismissedCostsCostsNoSTRAYER J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33669/index.do?q=2002+FCA+98
10042001-12-21 00:00:00Canadian Pacific Ltd.FCAA-701-00

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCanada v. Canadian Pacific Ltd.2001-11-07 00:00:001995-10-25 00:00:002001-12-21 00:00:002001 FCA 398DismissedGAARDismissed01YesSEXTON01https://reports.fja-cmf.gc.ca/fja-cmf/j/en/item/332500/index.do199010.986.16
10242001-12-20 00:00:00S.T.B. Holdings Ltd.TCC2000-3248(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017Davis and CompanyGeneral Anti Avoidance Rule - GAARClosedS.T.B. Holdings Ltd. v. The Queen2001-11-23 00:00:002000-07-12 00:00:00October 20, 201156 DTC 1254Appealed to Higher CourtProcedural - GAAR - 245(7)GAARAllowedAppealedAppealedNACampbell J. MillerRobert CarvalhoGordon S. Funthttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24911/index.do
10182001-11-15 00:00:00Jabin Investments Ltd.TCC1999-2166(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=83162 Thorsteinssons LLPIncome Tax AvoidanceClosedJabin Investments Ltd. v. The Queen2001-09-17 00:00:001999-04-08 00:00:00January 14, 200355 DTC 1002AllowedGAAR - Debt ParkingGAARAllowedAppealedAppealedYesPeter Dean HamlynRobert Carvalho, Brent Paris, Eric DouglasWarren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gillhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25303/index.do
10052001-09-11 00:00:00OSFC Holdings Ltd.FCAA-424-99

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOgilvy Renault LLPNon-capital LossesClosedOSFC Holdings Ltd. v. The QueenN/A1997-02-04 00:00:002001-09-11 00:00:002001 FCA 260DismissedAppeal of TCC judgement dissallowing the transfer of losses. The trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. This is the first time the FCA dealt with s. 245 (GAAR).Partnership ExistenceGAARDismissedDismissed10YesROTHSTEIN J.A.N/AN/AWilfrid Lefebvre10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31904/index.do 19937.74.6
10262001-07-18 00:00:00WebsterTCC2000-5038(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=91973Donahue Ernst & Young LLPPreliminary Question of LawClosedCanada v. Webster2001-07-05 00:00:002000-12-08 00:00:00September 23, 200955 DTC 738Appealed to Higher CourtCrown application for determination of law (Rule 58.1(a) TCCR) dismissed. Payer deducted the purchase price of seismic data using, in part, a promissory note. Crown wanted the promissory note determined a contingent liability.AppealedAppealedhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24303/index.do?q=Webster
10162001-07-18 00:00:00Douglas MathewTCC1999-464(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302Kim Hansen Law CorporationNon capital lossesClosedMathew v. The Queen2001-07-03 00:00:001998-11-17 00:00:00October 15, 20032001 CanLII 59489 (TCC)DismissedCrown defeated on motion to admit expert report and opinions of expert witness. Admissiability of Expert reports and expert opinion evidenceDismissedProcedural MotionProcedural MotionNoPierre R. Dussaulthttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24285/index.do
10152001-06-13 00:00:00Produits Forestiers Donohue Inc.TCC98-2655(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=61025 Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Business Investment LossClosedProduits Forestiers Donohue Inc. v. The Queen1970-01-01 00:00:001998-10-16 00:00:00November 14, 200255 DTC 586Appealed to Higher CourtGAARABILAllowedAbandonedAppealedAppealedNAPierre Archambaulthttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24571/index.do
10132001-03-23 00:00:00Rousseau-HouleTCC 98-1946(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60158 Beauvais, Truchon et AssociésInterest ExpensesClosedRousseau-Houle v. The Queen1970-01-01 00:00:001998-07-29 00:00:002003-11-18 00:00:0055 DTC 250AllowedGAAR - Separation of debt and CCA on Rental PropertyGAAR20(1)(c)AllowedAllowed01YesPierre Archambault01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24418/index.do199012.895.31
10112001-03-23 00:00:00Engelbert FredetteTCC98-1340(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=59420Gaetan DroletCapital Cost AllowanceClosedFredette v. The QueenJune 13, 20001998-05-19 00:00:00June 6, 200155 DTC 621DismissedUse of stacked partnerships to defer income and allow higher interest deduction.GAARDismissed10YesPierre Archambault10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24449/index.do19919.443.05
10172001-03-09 00:00:00Ventes d'autos Giordano Inc.TCC1999-1170(GST)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=82124McMillan Binch MendelsohnInput Tax CreditsClosedVentes d'autos Giordano Inc. v. The QueenN/A1999-02-22 00:00:00March 19, 20022001 CanLII 505 (TCC)AllowedGST GAARGST 169(1)GAARAllowed01YesPierre Archambault01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24011/index.do19956.223.07
10142001-02-19 00:00:00Dennis GeranskyTCC98-2383(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60693Stevenson Hood Thornton Beaubier LLP
Sale of SharesClosedGeransky v. The QueenFebruary 14, 20011998-09-16 00:00:002001-12-18 00:00:0055 DTC 243AllowedPlan developed by Greg Sherloski, EY to sell shares of a private cement company to Lafarge.84(2)GAARAllowedAllowed01YesDonald G.H. BowmanRobert Gosman, Esq.Beaty Beaubier, Esq.01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24712/index.do19946.973.26
10192001-02-14 00:00:00Silicate Holdings Ltd.TCC1999-3111(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84361Osler, Hoskin & Harcourt LLPExamination of CRA employeesClosedSilicate Holdings Ltd. v. The Queen2001-02-08 00:00:001999-07-06 00:00:00April 25, 200155 DTC 299AllowedPayer motion to compel documents and questioning from Crown when unredacted documents mistakenly released by Crown.Procedural MotionN/A00NoDavid W. Beaubierhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24746/index.do
10162001-01-24 00:00:00John GregoryTCC1999-488(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330N/ABusiness Loss - PartnershipClosedGregory v. The QueenN/A1998-11-19 00:00:00October 15, 200355 DTC 163Allowed in PartProcedural - Scheduling and ConsolidationProcedural MotionAllowed in PartAppealedNoBowmanhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24549/index.doThis case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion.
10122001-01-24 00:00:009000-6560 Québec inc.TCC98-1936(GST)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60146Heenan Blaikie s.e.n.c.r.l., srlFailure to Remit GSTClosed9000-6560 Québec inc. v. The QueenN/A1998-07-10 00:00:00April 12, 20022001 CanLII 506 (TCC)AllowedNative Reserve SalesGAARAllowedAllowed01YesPierre Archambault01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23984/index.do19965.283.76
10082001-01-08 00:00:00DuncanTCC97-2936(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56329Boughton Law CorporationBusiness LossClosedDuncan v. The QueenApril 20, 19991997-10-01 00:00:00July 19, 200255 DTC 96Appealed to Higher CourtPartnership ExistenceGAARDismissedDismissedAppealedAppealedNAEric A. Bowiehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24515/index.doThis case was appealed to the FCA, as Waters Edge.
10212000-10-27 00:00:00Merlis Investments Ltd.FCT-1814-99https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105238Mendelsohn Rosentzeig ShacterJudicial Review ClosedMerlis Investments Ltd. v. Canada (Minister of National Revenue)N/A1999-10-14 00:00:002005-01-25 00:00:0054 DTC 6634DismissedApplication for Judicial Review of GAAR DecisionGAARDismissed10YesJ. Pinard10http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40115/index.do19986.075.29
10042000-10-13 00:00:00Canadian Pacific Ltd.TCC95-3534(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293McCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. The Queen2010-10-13 00:00:001995-10-25 00:00:00January 4, 200254 DTC 2428AllowedAussie-Kiwi Loan Swap, identical to shell.GAARAllowedAppealedAppealedYesMichael J. Bonnerhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23568/index.do
10162000-10-11 00:00:00John GregoryFCAA-192-00

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseSole PractitionerBusiness Loss - PartnershipClosedCanada v. Gregory1970-01-01 00:00:001998-11-19 00:00:001970-01-01 00:00:0054 DTC 6561DismissedThese cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. Gregory failed to establish that GAAR provisions were unconstitutional.Procedural MotionAllowed00NoNOËL J.A.,
ROTHSTEIN J.A.
LÉTOURNEAU J.A.
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31707/index.doThis case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion.
10002000-03-28 00:00:00Michelin North America (Canada) Inc.FCT-1525-95N/AMcMillan BinchFederal Sales Tax RefundClosedMichelin North America (Canada) Inc. v. Canada2000-02-29 00:00:00N/A1970-01-01 00:00:00[2000] 3 FCR 418Dismissed274(1) Excise Tax Act GST GAARGAARDismissed10YesJ. Blais10http://www.canlii.org/en/ca/fct/doc/2000/2000canlii17122/2000canlii17122.html
10162000-03-17 00:00:00John GregoryTCC1999-488(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330Business Loss - PartnershipClosedGregory v. The QueenJuly 26, 20011998-11-19 00:00:00October 15, 200354 DTC 2027DismissedThese cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. Procedural MotionNAAllowedNAAppealedAppealedDonald G.H. Bowman00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23180/index.doThis case carried forward as Mathew and then Kaulius.
10042000-02-17 00:00:00Canadian Pacific Ltd.FCAA-480-98

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. Canada2000-02-17 00:00:001995-10-25 00:00:001970-01-01 00:00:0054 DTC 6174Remanded to Lower CourtGAARAllowed in PartRemandedRemandedYesROBERTSON J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33610/index.do?q=A-480-98
10041999-11-10 00:00:00Canadian Pacific Ltd.SCCNo. 27163https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=27163McCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Limited v. Her Majesty, The QueenN/A1995-10-25 00:00:001970-01-01 00:00:00No. 27163Remanded to Lower CourtGAARAllowedRemandedRemandedYesThe Chief Justice and McLachlin and Iacobucci JJ.https://decisions.scc-csc.ca/scc-csc/news/en/item/754/index.do?q=27163
10101999-06-25 00:00:00Jabs Construction Ltd.TCC98-827(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=63485Arvay FinlayIncome Tax AvoidanceClosedJabs Construction Ltd. v. The QueenN/A1998-04-07 00:00:00March 2, 20001999 CanLII 520 (TCC)AllowedThe taxpayer gifted 13 properties to a charity. The properties were sold by the charity and a portion of the proceeds loaned back to the gifting taxpayer.Legal Efficacy of TransactionGAARAllowedAllowed01YesDonald G.H. BowmanN/A01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23901/index.do19936.171.9
10051999-06-25 00:00:00OSFC Holdings Ltd.TCC97-225(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=55491Ogilvy Renault LLPNon-capital LossesClosedOSFC Holdings Ltd. v. The QueenN/A1997-01-24 00:00:00December 12, 200153 DTC 1044AllowedThe trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. E&Y believed that selling Standard Trust's ownership interest in the subsidiary partnerships (rather than selling the mortgages) would transfer losses on the poorly performing loans to the eventual purchaser along with the real property. Prior to purchasing Standard's partnership interest, OSFC required adjustments be made to the partnership agreement. Validity of PartnershipGAARAllowedDismissedAppealedAppealedYesEric A. BowieWilfrid Lefebvrehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22907/index.do
10041999-02-09 00:00:00Canadian Pacific Ltd.FCAA-480-98

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. CanadaN/A1995-10-25 00:00:001970-01-01 00:00:0053 DTC 5132AllowedGAARAllowedAppealedAppealedYesLÉTOURNEAU J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34486/index.do?q=A-480-98
10071999-02-03 00:00:00NadeauTCC97-3019(IT)Ihttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56432Agent (son of tax payer)InformalClosedNadeau v. The QueenN/A1997-09-30 00:00:00June 7, 20001999 CanLII 484 (TCC)DismissedThe share structure of a second numbered corporation was manipulated to reduce a capital gain on the disposition of shares by an original numbered corporation. Both numbered companies were owned by the same taxpayersGAARN/ADismissed10YesAlain TardifN/AN/AN/A10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24127/index.do19909.442.69
10061998-12-24 00:00:00Husky Oil Ltd.TCC97-1060(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=52943Felesky Flynn LLPNon-capital LossesClosedHusky Oil Ltd. v. The Queen1998-12-07 00:00:001997-03-27 00:00:00April 14, 19991998 CanLII 497 (TCC)AllowedHusky Oil formed a Bermuda corporation with an arms-length party (Bow Valley) to purchase an oil drill (i.e. capital equipment). When BermudaCo went bankrupt, Husky Oil formed a partnership to purchase the oil drill from BermudaCo. The CRA disallowed Husky Oil's from claiming its share of the drill's purchase price as a non-capital loss.ShamGAARAllowedAllowed01YesDavid W. Beaubier01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23944/index.do198711.292.05
10041998-07-03 00:00:00Canadian Pacific Ltd.TCC95-3534(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293McCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. The Queen1998-03-25 00:00:001995-10-25 00:00:00January 4, 2002N/AAllowedGAARAllowedAppealedAppealedYesN/A
10031997-07-17 00:00:00Owen Holdings LtdFCAA-542-96

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPCompel Production of DocumentsClosedOwen Holdings Ltd v. Canada1997-06-19 00:00:001995-07-05 00:00:001970-01-01 00:00:0051 DTC 5401Allowed in PartCrown succeeds in overturning an order to produce documents excepting "technical interpretations". Dissenting Chief Justice would have allowed the Crown's appeal in full.Procedural MotionGAARAllowed in PartNo Finding00NoMARCEAU J.A.
HEALD D.J.
ISSAC C.J.N/AJoel Nitikmanhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35176/index.doNo score as it was a procedural motion.
10021997-06-30 00:00:00RMM Canadian Enterprises Inc. et al.TCCN/AN/ARMM Canadian Enterprises Inc. et al., v. The Queen - 97 DTC 3021970-01-01 00:00:001970-01-01 00:00:001970-01-01 00:00:00Dismissed84(2)GAARDismissedDismissed10YesDonald G.H. Bowman10
10011997-06-30 00:00:00McNichol et al. TCCN/AN/AMcNichol et al. v. The Queen - [1997] 2 C.T.C. 20881970-01-01 00:00:001970-01-01 00:00:001970-01-01 00:00:00DismissedGAARDismissed10YesTCJ Bonner10
10031996-09-06 00:00:00Owen Holdings Ltd.TCC95-2428(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=41467Dentons Canada LLPCompel Production of DocumentsClosedOwen Holdings Ltd v. CanadaN/A1995-07-05 00:00:00August 13, 1998N/AAllowed in PartTaxpayer motion to compel Crown to produce documents allowed in part.DiscoveryGAARAllowed in PartNo Finding00NoN/AN/AN/AJoel NitikmanN/A
10001995-03-22 00:00:00Michelin Tires (Canada) Ltd.CITTN/AN/AClosedMichelin Tires (Canada) Ltd. v. Canada (National Revenue), 1995 CanLII 6892 (CA CITT)1970-01-01 00:00:001970-01-01 00:00:001970-01-01 00:00:00Appealed to Higher Court274(1) Excise Tax Act GST GAARGAARDismissedAppealedAppealedNAArthur B. Trudeau
Desmond Hallissey
Lise Bergeron
Frederick B. WoyiwadaDalton J. Albrecht Richard B. Thomashttp://www.canlii.org/en/ca/citt/doc/1995/1995canlii6892/1995canlii6892.html
Updated for DAC Investment Holdings Inc., as well as the Pipeline of cases seeking decisions or closure, through May 13, 2024 are included. ....more statistics are coming soon keep coming back, and do check out "GAAR: The Musical" page under Fiscal Art..

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The General Anti-avoidance Rule (GAAR) Portal

“GAAR….is a broadly drafted provision, intended to negate arrangements that would be permissible under a literal interpretation of other provisions of the Income Tax Act, on the basis that they amount to abusive tax avoidance.”

Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601, 2005 SCC 54

RefDate of DecisionInitial Appellant NameCourtAppeal # (linked)Link to Appeal DocketFirm(s)Classification (Work in Progress)NatureStatusCase NameHearing DateDate of Initial Notice of AppealDate File Closed or Latest ActionCitationDispositionSynopsisPrimary IssueSecondary IssueOutcome on PrimaryOutcome on SecondaryCrown Score 48 (Post-Trustco 40)Taxpayer Score 43 (Post-Trustco 28)Decision on GAAR? Yes/NoDeciding Judge(s)Dissenting Judge(s)Crown CounselTaxpayer CounselCrown
DoG Score 37 (Post-Trustco 29)
Taxpayer
DoG Score 40 (Post-Trustco 26)
Link to DecisionEarliest Taxation YearNumber of Years Since End of Transaction Year to Resolution - 11.59Number of Years from Notice of Appeal to Most Recent Decision - 5.07Notes
11262024-05-09 00:00:00DAC Investment Holdings Inc. TCC2021-1079(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=195045Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARHeardDAC Investment Holdings Inc. v. His Majesty The King2023-05-23 00:00:002021-05-05 00:00:002024-05-09 00:00:002024 TCC 63AllowedContinuance out of Canada of CCPC.GAARAllowed01YesThe Honourable Justice Steven K. D’ArcyArnold H. Bornstein
Christopher M. Bartlett
Matthew G. Williams
Florence SauveBrittany D. Rossler
01https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521265/index.do20158.363.01
11262024-05-06 00:00:00Investissements Hexagone Inc.TCC2021-3205(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197408De Grandpré Chait S.E.N.C.R.L./LLPIncome tax avoidance, Allowable Business Investment Loss (ABIL)Withdrawn1970-01-01 00:00:002021-12-23 00:00:002024-05-06 00:00:00Withdrawal accepted prior to hearing
11122024-04-05 00:00:001192896 Alberta Ltd.N/A2017-940(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175594Thorsteinssons LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARSettled1970-01-01 00:00:002017-03-01 00:00:002024-04-05 00:00:00N/AAdj. prior to hearing - Sine dieN/AFirst docket I have seen in a GAAR case labelled, "Settled"
11112024-03-11 00:00:00DEML Investments LimitedTCC2017-922(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175593McCarthy Tétrault LLPGeneral Anti Avoidance Rule - GAAR, Capital lossAppealed to Higher CourtDEML INVESTMENTS LIMITED AND HIS MAJESTY THE KING2022-05-02 00:00:002017-02-28 00:00:002024-03-11 00:00:002023 TCC 27DismissedThis is a general anti-avoidance rule (GAAR) matter, involving Canadian resource property (CRP) as defined in the federal Income Tax Act (Act).GAARDismissed10YesThe Honourable Justice Bruce RussellGrant Nash
Carla Lamash
Anu Koshal
Raj Koshal
10https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521231/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200716.217.04
11192024-03-07 00:00:003295940 Canada Inc. v. The QueenFCAA-201-22

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseEY Cabinet d'avocatsGeneral Anti Avoidance Rule - GAAR, Capital gainDecision Received from Federal Court3295940 CANADA INC.
AND HER MAJESTY THE QUEEN
2023-11-15 00:00:002017-11-29 00:00:002024-03-07 00:00:002024 FCA 42AllowedA “plain-vanilla tax‐planning opportunity” whereby Micsau used its high cost to be taxed on its true economic gain ended up being, for the Tax Court of Canada, an abusive avoidance transaction by 3295940.GAARAllowed01YesGOYETTE J.A.
DE MONTIGNY C.J.
HECKMAN J.A.
Yanick Houle
Sara Jahanbakhsh
Roger Taylor
Daniel Sandler
Alexandra Auger
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521355/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200221.26.27Related Appeals:
2018-2246(IT)G Gestion Micsau Inc.,
11282024-02-16 00:00:00Compass Group Canada Ltd.TCC2022-1369(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198970Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosed1970-01-01 00:00:002022-05-18 00:00:002024-02-16 00:00:00Consent Allowed Prior To Hearing
11252024-02-15 00:00:00Onex CorporationTCC2021-2885(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197034Osler, Hoskin & Harcourt LLPWithdrawal accepted prior to hearingClosed1970-01-01 00:00:002021-11-18 00:00:002024-02-15 00:00:00Withdrawal accepted prior to hearing
10982024-02-02 00:00:00Total Energy Services Inc.TCC2016-367(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168905Bennet Jones LLPScientific Research & Development Credit, General Anti Avoidance Rule - GAARSettledTotal Energy Services Inc. v. The King2022-06-20 00:00:002016-01-27 00:00:002024-02-02 00:00:002024 TCC 12DismissedThis is another loss–trading case.GAARDismissed10YesThe Honourable Justice F.J. PizzitelliMatthew Turnell
Neva Beckie
Alexander Wind
Eric Brown
Jehad Haymour
Wesley Novotny
Sophie Virji
Anna Lekash
10https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22201013.18.02
10922023-12-27 00:00:00Madison Pacific PropertiesTCC2014-3959(IT)G2014-3959(IT)GThorsteinssons LLPCapital loss, General Anti Avoidance Rule - GAARAppealed to Higher CourtMADISON PACIFIC PROPERTIES INC. v. HIS MAJESTY THE KING2020-11-10 00:00:002014-11-03 00:00:002023-12-27 00:00:002023 TCC 180Appealed to Higher CourtLoss-trading case. The appeal involves the application of the general anti-avoidance rule (the “GAAR”) to the Appellant’s deduction of net capital losses.GAARDismissed10YesThe Honourable Justice David E. GrahamPerry Derksen
Dominic Bédard-Lapointe (for all but November 17, 2023)
Yanick Houle
Eric Brown
Erin Krawchuk (on November 17, 2023, only)
David R. Davies
S. Natasha Kisilevsky
Tyler Berg
102023 TCC 1802009149.15Related Appeals:
2013-3888(IT)G 1073774 Properties Inc.,
2018-540(IT)G Metro Vancouver Properties Corp.,
2013-3885(IT)G MP Western Properties Inc.,
11132023-12-13 00:00:00Husky Energy Inc.TCC2017-1252(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175937McCarthy Tétrault LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher CourtHUSKY ENERGY INC. AND HIS MAJESTY THE KING

HUTCHISON WHAMPOA LUXEMBOURG

HOLDINGS S.À.R.L. AND HIS MAJESTY THE KING

L.F. MANAGEMENT AND INVESTMENT S.A.R.L. AND HIS MAJESTY THE KING
2023-01-09 00:00:002017-03-17 00:00:002023-12-13 00:00:002023 TCC 167DismissedWhether Part XIII of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.)(the “ITA”) was exigible on the Dividends at the rate of 15% or 5% under the Barbados Tax Treaty.Rate of Part XIII TaxGAARAllowedDismissed01YesThe Honourable Justice John R. OwenPascal Tétrault
Montano Cabezas
David McLeod
Nicolas X. Cloutier
Dominic Bédard-Lapointe
Robert Celac
Margaret Nixon
Pierre‐Louis Le Saunier
Zev Smith
Louise R. Summerhill
Josh Kumar
Monica Carinci
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200319.966.75
11062023-11-30 00:00:00MMV Capital Partners Inc.FCAA-245-20

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDeloitte Tax Law LLPGeneral Anti Avoidance Rule - GAAR, Non capital lossesAllowedHIS MAJESTY THE KING v. MMV CAPITAL PARTNERS INC.2023-10-31 00:00:00December 1, 20162023-11-30 00:00:002023 FCA 234AllowedWhether a misuse of loss use restriction rules in section 111.GAARAllowed10YesMONAGHAN J.A.
WOODS J.A.
LASKIN J.A.
Perry Derksen
Matthew Turnell
Eric Brown
Michael Collinge
Kevin Chan
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521296/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22201111.927
11202023-10-03 00:00:00Quebecor Inc.TCC2018-979(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=181172Norton Rose Fulbright Canada General Anti Avoidance Rule - GAARAppealed to Higher CourtQUEBECOR INC. AND HIS MAJESTY THE KING2021-06-29 00:00:002018-03-15 00:00:002023-10-03 00:00:002023 TCC 142AllowedSeries of related party transaction to move ACB to shelter gain on sale of shares.GAARAllowed01YesThe Honourable Justice Sylvain OuimetNatalie Goulard
Marie-Aimée Cantin
Sara Jahanbakhsh
Wilfrid Lefebvre
Catherine Dubé
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521165/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200715.775.56
11282023-09-27 00:00:00Canteen of Canada LimitedTCC2022-660(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198099Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosed1970-01-01 00:00:002022-03-04 00:00:002023-09-27 00:00:00Consent Allowed Prior To Hearing
11252023-07-28 00:00:003077603 Nova Scotia LimitedTCC2021-2883(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197051Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosed1970-01-01 00:00:002021-11-18 00:00:002023-07-28 00:00:00Withdrawal accepted prior to hearing
11052023-07-05 00:00:00Microbjo Properties Inc.FCAA-115-21

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARHeardCanada v. Microbjo Properties Inc.2020-09-21 00:00:00November 7, 20162023-07-05 00:00:002023 FCA 157AllowedConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedDismissed10YesNOËL C.
BOIVIN J.A.
GLEASON J.A.
Perry Derksen
Laura Zumpano
Eric Brown
Jacob Yau
Yves St-Cyr
Caroline Harrell
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521223/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200616.526.66Crown won under section 160 but would have lost under GAAR. Related Appeals:
DAMIS PROPERTIES INC.
SABEL INVESTMENTS II-A LIMITED
ZAGJO HOLDINGS LIMITED
DEVAMM INVESTMENTS II-A LIMITED
10912023-05-26 00:00:00Deans Knight Income CorporationSCCNo. 39869https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39869Burnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsAllowedDeans Knight Income Corporation v. Her Majesty The Queen2022-11-02 00:00:002014-10-24 00:00:002023-05-26 00:00:00Deans Knight Income Corp. v. Canada, 2023 SCC 16Pending AppealGAARAllowed10YesRowe J. (Wagner C.J. and Karakatsanis, Martin, Kasirer, Jamal and O’Bonsawin JJ. concurring)Côté J. Attorney General of CanadaBurnet, Duckworth & Palmer10https://www.canlii.org/en/ca/scc/doc/2023/2023scc16/2023scc16.html?resultIndex=18&resultId=10ee8c2ddd424422937be6a49ce1783a&searchId=2024-05-12T16:06:42:334/8a29fffed21948edac9f9cca0b2cb8ad&searchUrlHash=AAAAAQA0Iml0YSAyNDUiIG9yICJHQUFSIiBvciAiR2VuZXJhbCBBbnRpLWF2b2lkYW5jZSBSdWxlIgAAAAAB200814.418.59
11192022-06-30 00:00:003295940 Canada Inc. v. The QueenTCC2017-4685(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=179709EY Cabinet d'avocatsGeneral Anti Avoidance Rule - GAAR, Capital gainDecision Received from Federal Court3295940 CANADA INC.
AND HER MAJESTY THE QUEEN
2020-09-08 00:00:002017-11-29 00:00:002022-06-30 00:00:002022 TCC I68Held in AbeyanceSeries of transactions put in place to circumvent the application of subsection 55(2) of the Act through the inappropriate use of the CDA scheme to reduce the capital gain.GAARDismissed00YesThe Honourable Justice Réal FavreauYanick Houle
Sara Jahanbakhsh
Dominic Bédard‐Lapointe
Roger Taylor
Marie‐Claude Marcil
Stéphanie Valois
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520946/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22
10892022-04-01 00:00:00Magren Holdings Ltd.TCC2017-486(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175079Fillmore Riley LLPCapital Dividend, General Anti Avoidance Rule - GAAR, Capital gainAppealed to higher courtMagren Holdings Ltd. v. The Queen2019-02-11 00:00:002017-02-02 00:00:002021-12-06 00:00:002021 TCC 42Appealed to Higher CourtA series of transactions undertaken in order to artificially manufacture capital gains and offsetting capital losses leading to alleged additions to the capital dividend accounts and payment of non-taxable capital dividends to shareholders, including Grenon, See Ref 1113.Part III Tax, Ineffective transactions sham, misrepresentionGAARAllowedAllowed10YesGuy R. SmithIfeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy Tiger
Cy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
10https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/499411/index.do?q=Magren+Holdings+Ltd.200515.944.84Holding companies of James Grenon
10752022-03-31 00:00:00David HerringTCC2012-112(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146147EY Cabinet d'avocatsTransfer of propertyClosedDAVID HERRING, KENNETH L. MILLEY, MARC HALFORD, THOMAS BREEN, GARRY INNANEN, LAURIE COGHLIN, SONNY GOLDSTEIN AND HER MAJESTY THE QUEEN2019-09-20 00:00:002012-01-03 00:00:002022-07-26 00:00:002022 TCC 41DismissedLeveraged donation program.DonationGAARDismissedNo Finding10NoThe Honourable Justice Guy R. SmithCharles Camirand
Dan Daniels
Terry McCaffrey
Anahita Tajadod
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520915/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22200219.5810.57The Respondent had initially relied on the General Anti-Avoidance Rule pursuant to section 245 of the Act, but chose not to make any written submissions and accordingly, it will not be necessary to address that argument.
10962021-12-03 00:00:00Loblaw Financial Holdings Inc.SCC2015-2998(IT)G, 39220https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554Osler, Hoskin & Harcourt LLPBusiness IncomeDismissedLoblaw Financial Holdings Inc. v. Canada2021-05-13 00:00:00July 2, 20152021-12-03 00:00:002021 SCC 51DismissedWhether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR.FAPIDismissed00NoCôté J. (Wagner C.J. and Moldaver, Karakatsanis, Brown, Martin and Kasirer JJ. concurring)Eric A. Noble and Elizabeth ChassonAl Meghji and Pooja Mihailovich00https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/19096/index.do200119.946.43A GAAR case with a FAPI ending. Since it was decided on the FAPI rules,but the GAAR was won at the TCC I still consider it a GAAR win for Taxpayer, see also the SCC Case in Brief https://www.scc-csc.ca/case-dossier/cb/2021/39220-eng.aspx
10892021-12-01 00:00:00James T. GrenonTCC2014-4440(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840Fillmore Riley LLPCostsAppealed to Higher CourtJAMES T. GRENON v.
HER MAJESTY THE QUEEN
Written2014-10-15 00:00:002021-12-01 00:00:002021 TCC 89AllowedCostsAllowedYesThe Honourable Justice Guy R. SmithIfeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy Tiger
Cy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
John J. Tobin
Linda Plumpton
James Gotowiec
https://decisions.fca-caf.ca/tcc-cci/decisions/en/item/516992/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22
10932021-11-26 00:00:00Alta Energy Luxembourg S.A.R.L.SCCNo. 39113https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39113Thorsteinssons LLPCapital gain from disposition of sharesClosedCanada v. Alta Energy Luxembourg S.A.R.L.2021-03-19 00:00:002014-12-03 00:00:002021-11-26 00:00:002021 SCC 49DismissedWhether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies.Article 13(4) Canada Luxembourg TreatyGAARDismissedDismissed01YesAbella, Moldaver, Karakatsanis, Côté, Brown, KasirerRowe Martin Wagner01https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19089/index.do 20119.916.99
11242021-10-01 00:00:00Robert FriesenTCC2020-2090(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193408Fillmore Riley LLPGeneral Anti Avoidance Rule - GAAR, Penalties and interests, Interest income earned on investmentsClosed1970-01-01 00:00:002020-10-29 00:00:002021-10-01 00:00:00Consent Allowed Prior To Hearing
11242021-10-01 00:00:00Blueshore Financial Credit UnionN/A2020-2077(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193390Borden Ladner GervaisGeneral Anti Avoidance Rule - GAAR, Statute Barred, Interest income earned on investmentsClosedN/AN/A2020-10-29 00:00:002021-10-01 00:00:00N/AConsent allowed prior to hearing
11102021-09-16 00:00:00Computershare Trust Company of Canada as TrusteeN/A2017-969(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175645Fasken Martineau DuMoulin LLPGeneral Anti Avoidance Rule - GAAR, Arrears Interest, Tax payableClosedN/AN/AFebruary 13, 20172021-09-16 00:00:00N/AWithdrawn
11092021-09-01 00:00:00Canadian Western Trust Company as Trustee of Self Directed RSP (ITF Ryan Ockey) (17880A) N/A2017-476(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175064Blake, Cassels & Graydon LLP
Tax payable, Arrears Interest, Unreported IncomeClosedN/AN/A2017-02-02 00:00:002021-09-01 00:00:00N/AWithdrawnRelated to Cardel Construction Ltd.
11082021-09-01 00:00:00Damon Ockey (and Ryan Ockey)N/A2017-501(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175095Bennett Jones LLPRRSP deduction, Shareholder benefits, General Anti Avoidance Rule - GAARClosedN/AN/AJanuary 27, 20172021-09-01 00:00:00N/AWithdrawn
10912021-08-04 00:00:00Deans Knight Income CorporationFCAA-170-19

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBurnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsClosedDeans Knight Income Corporation v. The Queen2021-03-22 00:00:00October 24, 20142021-08-04 00:00:002021 FCA 160AllowedThe application of the general anti-avoidance rule (the GAAR) under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) to a tax loss monetization arrangement.GAARAllowed00YesWOODS J.A. STRATAS J.A.
LASKIN J.A.
Perry Derksen
Matthew Turnell
Eric Brown
Kiel Walker
Barry R. Crump
Heather DiGregorio
Julia Lisztwan
00https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/501203/index.do?q=Deans+Knight
11052021-07-14 00:00:00Devamm Investments II-A LimitedTCC2016-4788(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173731Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Microbjo Properties Inc.TCC2016-4789(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173733Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Sabel Investments II-A LimitedTCC2016-4785(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173734Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Zagjo Holdings LimitedTCC2016-4787(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173739Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal Court2020-09-21 00:00:00November 7, 20162021-07-14 00:00:001970-01-01 00:00:00Adj. prior to hearing - Sine dieConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowedJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
11052021-07-14 00:00:00Damis Properties Inc.TCC2016-4783(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARDecision Received from Federal CourtDamis Properties Inc. v. The Queen1970-01-01 00:00:00November 7, 20162021-07-14 00:00:002021 TCC 44AllowedCost hearingCostsJohn R. OwenNatalie Goulard
Simon Vincent
Dominic Bédard-Lapointe
Yves St-Cyr
Jacob Yau
https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties
10892021-04-27 00:00:00James T. GrenonTCC2014-4440(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840Fillmore Riley LLPNon-Capital Losses, withdrawal from RRSPAppealed to Higher CourtJAMES T. GRENON v.
HER MAJESTY THE QUEEN
2019-02-11 00:00:002014-10-15 00:00:002021-12-06 00:00:002021 TCC 30Allowed in partWhether Income Funds were qualified investments for RRSP purposes or a sham, window dressing or whether GAAR should apply.Qualified RRSP investmentsSham, Window Dressing or GAARAllowed in PartAllowed01YesThe Honourable Justice Guy R. SmithIfeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy Tiger
Cy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
John J. Tobin
Linda Plumpton
James Gotowiec
01https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/495390/index.do?q=Grenon200416.947.15Appeal covers the 2004-2011 Taxation Years
11042021-03-24 00:00:00Damis Properties Inc.TCC2016-4783(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730Dentons Canada LLPTransfer of property s. 160(1), General Anti Avoidance Rule - GAARHeardDamis Properties Inc. v. The Queen2020-09-21 00:00:00November 7, 20162021-03-24 00:00:002021 TCC 44AllowedConsequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton.160 LiabilityGAARAllowedAllowed01YesJohn R. OwenNatalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain Gareau
Yves St-Cyr
Jacob Yau
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/515550/index.do
10992021-02-03 00:00:00The Bank of MontrealTCC2016-445(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995Torys LLP
General Anti Avoidance Rule - GAAR, Capital lossDecision Received from Federal CourtBank of Montreal v. QueenWritten Submissions2016-02-09 00:00:002021-02-05 00:00:002021 TCC 3CostsCostshttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/492415/index.do?q=The+Bank+of+Montreal
11212021-01-05 00:00:00Canadian Imperial Bank of CommerceN/A2018-1191(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=181245Osler, Hoskin & Harcourt LLPDividend Tax Refund, General Anti Avoidance Rule - GAARClosedN/AN/AMarch 19, 20182021-01-05 00:00:00N/AWithdrawal accepted prior to hearing
11002020-09-14 00:00:00Gladwin Realty CorporationFCAA-138-19

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseNorton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.General Anti Avoidance Rule - GAARClosedGladwin Realty Corporation v. The Queen2020-06-08 00:00:002016-04-29 00:00:002020-09-14 00:00:002020 FCA 142DismissedComplex series of transaction to generate two capital gains and a loss, to allow a distribution of full capital dividend account.GAARDismissed10YesNOËL C.J.
DE MONTIGNY J.A.
LEBLANC J.A.
Nathalie Goulard Marie-France Camire
Dominic BÉDARD-LAPOINTE
Wilfred Lefebvre Jonathan Lafrance10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/485195/index.do?q=GAAR200811.714.38
11162020-08-27 00:00:00Rogers Enterprises (2005) Inc.(Successor by Amalgamation to ESRIL (1998) Limited)TCC2017-3617(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=178519Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedRogers Enterprises (2015) INC. v. HER MAJESTY THE QUEEN2020-02-25 00:00:00September 6, 20172021-11-17 00:00:002020 TCC 92AllowedExistence of Tax Benefit, Application of GAAR to Exempt Insurance Policy and Capital Dividend Account.GAARAllowed01YesDon R. SommerfeldtJustine Malone Marie-Eve AubryPooja Mihailovich
Hemant Tilak
01https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/484573/index.do200911.894.2
11062020-08-12 00:00:00MMV Capital Partners Inc.TCC2016-5137(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=174120Deloitte Tax Law LLPGeneral Anti Avoidance Rule - GAAR, Non capital lossesAllowedMMV Capital Partners Inc. v. The Queen2018-07-17 00:00:00December 1, 20162020-08-12 00:00:002020 TCC 82AllowedWhether a misuse of loss use restriction rules in section 111.GAARAllowed00YesRandall S. BocockMichael Taylor
Matthew Turnell
David Muha
Michael Collinge
Kevin Chan
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/483788/index.do?q=GAAR
10972020-08-04 00:00:00The D Benning Family TrustTCC2015-5618(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168454McCarthy Tetrault LLPGeneral Anti Avoidance Rule - GAARClosedN/AN/A2015-12-22 00:00:002020-08-10 00:00:00`N/AConsent allowed prior to hearing
10992020-05-04 00:00:00The Bank of MontrealFCAA-337-18

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseTorys LLP
General Anti Avoidance Rule - GAAR, Capital lossDismissedCanada v. Bank of Montreal2020-02-06 00:00:002016-02-09 00:00:002020-05-04 00:00:002020 FCA 82DismissedWhether foreign exchange losses available or subject to GAAR.39(2)GAARDismissedNo Finding01YesWEBB J.A.
NEAR J.A.
MACTAVISH J.A.
Natalie Goulard
Sara Jahanbakhsh
Marie-France Camiré
Martha MacDonald
Jerald Wortsman
Patrick Reynaud
Angelo Nikolakakis (EY Law LLP)
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/470301/index.do?q=GAAR20109.354.24
10962020-04-23 00:00:00Loblaw Financial Holdings Inc.FCAA-321-18

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPBusiness IncomeAppealed to Higher CourtLoblaw Financial Holdings Inc. v. Canada2019-10-15 00:00:00July 2, 20152020-04-23 00:00:002020 FCA 79Appealed to Higher CourtWhether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR.FAPIDismissedAppealedhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/469751/index.do?q=2020+FCA+79
10762020-04-07 00:00:00George MarkouSCCNo. 39050https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39050Davies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARClosedGeorge Markou, et. al. v. Her Majesty The QueenWrittenJanuary 20, 20121970-01-01 00:00:00No. 39050Dismissed with Costshttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18360/index.do
10932020-02-12 00:00:00Alta Energy Luxembourg S.A.R.L.FCAA-315-18

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPCapital gain from disposition of sharesDecision Received from Federal CourtCanada v. Alta Energy Luxembourg S.A.R.L.2019-11-12 00:00:00December 3, 20142020-02-12 00:00:002020 FCA 43Appealed to Higher CourtWhether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies.Article 13(4) Canada Luxembourg TreatyGAARDismissedDismissedAppealedAppealedYesWEBB J.A.
NEAR J.A.
LOCKE J.A.
Natalie Goulard
Christopher Bartlett
Dominic Bédard-Lapointe
Matthew G. Williams
E. Rebecca Potter
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/461326/index.do?q=gaarLeave to Appeal to Surpreme Court Allowed
10812020-01-23 00:00:00Univar Holdco Canada Ltd.TCC2013-2834(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosedUnivar Holdco Canada Ltd. v. The QueenWritten2013-07-26 00:00:002021-02-09 00:00:002020 TCC 15Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/460271/index.do?q=2020+TCC+15
10762019-12-05 00:00:00George MarkouFCAA-135-18

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDavies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARDecision Received from Federal CourtMarkou v. The QueenOctober 17, 2019January 20, 20122019-12-05 00:00:002019 FCA 299DismissedLeveraged donation program, whether entitled to deduction, whether GAAR appplies.Donation tax credit.GAARDismissed10NoNOËL C.J.
RIVOALEN J.A.
LOCKE J.A.
Arnold H. Bornstein
Hasan Junaid
Jasmeen Mann
Guy Du Pont, Ad. E
Michael H. Lubetsky
Anne-Sophie Villeneuve
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/454020/index.do200117.947.88GAAR was not addressed at the FCA and GAAR was not addressed at the TCC, so this case has not been scored as a decision on GAAR.
10772019-11-14 00:00:00Birchcliff Energy Ltd.SCCNo. 38761https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38761PWC Law LLPGeneral Anti-AvoidanceClosedBirchcliff Energy Ltd. v. Her Majesty The QueenWritten2012-03-13 00:00:002019-11-14 00:00:00No. 38761DismissedLeave to Appealhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18030/index.do?q=Birchcliff
11172019-05-23 00:00:00Electrolux Home Care Products Canada Inc.N/A2017-4113(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=179093KPMG Law LLP
General Anti Avoidance Rule - GAARWithdrawal accepted prior to hearingN/AN/AOctober 17, 20172019-05-23 00:00:00N/AWithdrawnWithdrawn, No Decision200414.41.6May 23, 2019 Withdrawal.
10772019-05-16 00:00:00Birchcliff Energy Ltd.FCAA-396-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databasePWC Law LLPGeneral Anti Avoidance Rule - GAARClosedBirchcliff Energy Ltd. v. CanadaDecember 10, 20182012-03-13 00:00:002019-05-16 00:00:002019 FCA 151DismissedSeeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR.GAARDismissed10YesWEBB J.A.
GAUTHIER J.A.
STRATAS J.A.
Michael Taylor
Neva Beckie
Patrick Lindsay
Colin Bartlett
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/405981/index.do?q=gaar 200612.387.18
11152019-04-10 00:00:00AGS Group Inc.N/A2017-3102(IT)Ghttp://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=177958 Felesky Flynn LLPGeneral Anti Avoidance Rule - GAAR, Capital lossClosedN/AN/AJuly 24, 20172019-04-15 00:00:00N/AWithdrawal accepted prior to hearingWithdrawn but do not know which taxation years.
10912019-04-05 00:00:00Deans Knight Income CorporationTCC2014-4148(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482Burnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsClosedDeans Knight Income Corporation v. The QueenFebruary 13, 2008October 24, 20142021-08-25 00:00:002019 TCC 76AllowedWhether an acquisition of control of a lossco occurred and if not whether the GAAR applies.251GAARAllowedAllowedAppealedAppealedYesBrent ParisRobert Carvalho
Perry Derksen
Shannon Currie
J. Kelly Hannan
Heather DiGregorio
Darian Khan
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/367585/index.do?q=gaar
11002019-03-21 00:00:00Gladwin Realty CorporationTCC2016-1733(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=170356Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.General Anti Avoidance Rule - GAARClosedGladwin Realty Corporation v. The QueenJanuary 23, 20192016-04-29 00:00:002021-06-29 00:00:002019 TCC 62Appealed to Higher CourtComplex series of transaction to generate two capital gains, to allow a distribution of full capital dividend account.GAARDismissedAppealedAppealedYesRobert J. Hogan
Marie-France Camiré
Natalie Goulard
Dominic Bédard-Lapointe
Wilfrid Lefebvre
Jonathan Lafrance
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/365737/index.do?q=gaar
10922019-01-30 00:00:00Madison Pacific PropertiesFCAA-172-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPCapital loss, General Anti Avoidance Rule - GAARScheduledMadison Pacific Properties Inc. v. Canada2018-11-07 00:00:002014-11-03 00:00:002019-01-30 00:00:002019 FCA 19DismissedProcedural Motion - documents to be provided to CRAProcedural Motionhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/361863/index.do?q=A-172-17
11012019-01-18 00:00:00Jencal Holdings Ltd.TCC2016-3757(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=172649KPMG Law LLP
Business IncomeClosedJencal Holdings Ltd. v. The QueenOctober 24, 2018September 13, 20162019-07-22 00:00:002019 TCC 16AllowedWhether 256(2.1) applies to limit the small business deduction or whether the GAAR applies.256(2.1)GAARDismissedNo Finding00NoDavid E. GrahamWhitney Dunn
Lisa Macdonell
Michel Bourque
Jacqueline A. Fehr
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/361595/index.do?q=gaar 20126.562.85There is no finding on the GAAR in this case and so it is not a decision on GAAR
10962018-12-20 00:00:00Loblaw Financial Holdings Inc.TCC2015-2998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554Osler, Hoskin & Harcourt LLPBusiness IncomeClosedLoblaw Financial Holdings Inc. v. The QueenN/AJuly 2, 20152021-11-04 00:00:002018 TCC 263Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/356540/index.do?q=2018+TCC+263
10732018-12-13 00:00:00Oxford Properties Group Inc.SCCNo. 38049https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38049Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedOxford Properties Group Inc. v. Her Majesty The QueenWritten2011-11-17 00:00:002018-12-13 00:00:00No. 38049Dismissed with CostsLeave to Appealhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17408/index.do?q=Oxford+Properties
10932018-11-22 00:00:00Alta Energy Luxembourg S.A.R.L.TCC2014-4359(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738Thorsteinssons LLPCostsDecision Received from Federal CourtAlta Energy Luxembourg S.A.R.L. v. The QueenN/ADecember 3, 20142021-02-23 00:00:002018 TCC 235Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/350958/index.do?q=2018+TCC+235
11072018-11-19 00:00:00Sean AylwardN/A2017-318(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=174906Osler, Hoskin & Harcourt LLPCharitable donations, General Anti Avoidance Rule - GAAR, Statute BarredClosedN/AN/ADecember 16, 20162018-11-26 00:00:00N/AWithdrawal accepted prior to hearingWithdrawn but do not know which taxation years.
10652018-11-15 00:00:002763478 Canada IncFCAA-243-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseGowlings WLG (Canada) S.E.N.C.R.L., s.r.l.Capital gain from disposition of sharesClosed2763478 Canada Inc. v. CanadaOctober 4, 20182009-12-17 00:00:002018-11-15 00:00:002018 FCA 209DismissedApplication of the GAAR to a value shift to move cost base.GAARDismissed10YesNOËL C.J.
BOIVIN J.A.
DE MONTIGNY J.A.
Justine MaloneSerge Amar
Guy Régimbald
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/350070/index.do?q=gaar 200512.888.92
10952018-10-25 00:00:00Iggillis Holdings Inc.SCCNo. 38103https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38103Dentons Canada LLPCommon interest PrivilegeClosedMinister of National Revenue v. Iggillis Holdings Inc. Written2015-01-28 00:00:002018-10-25 00:00:00No. 38103Dismissed with Costshttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17322/index.do200710.823.74
10862018-09-20 00:00:00594710 British Columbia Ltd.FCAA-20-17
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher CourtCanada v. 594710 British Columbia Ltd.May 9, 2016October 25, 20132018-09-20 00:00:002018 FCA 166AllowedWhether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning.GAARAllowed10YesWOODS J.A.
DAWSON J.A.
GLEASON J.A.
Perry Derksen
Whitney Dunn
Spencer Landsiedel
Steven Cook
Matthew Williams
S. Natasha Reid
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/344715/index.do?q=gaar 200611.734.91
10992018-09-12 00:00:00The Bank of MontrealTCC2016-445(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995Torys LLP
General Anti Avoidance Rule - GAAR, Capital lossAppealed to Higher CourtBank of Montreal v. QueenJune 4, 2018February 9, 20162021-02-05 00:00:002018 TCC 187Appealed to Higher CourtWhether foreign exchange losses available or subject to GAAR.39(2)GAARAllowedAllowedAppealedAppealedYesDavid E. GrahamNatalie Goulard
Sara Jahanbakhsh
Marie-France Camiré
Martha MacDonald
Jerald Wortsman
Patrick Reynaud
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344337/index.do?q=gaar
10962018-09-07 00:00:00Loblaw Financial Holdings Inc.TCC2015-2998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554Osler, Hoskin & Harcourt LLPBusiness IncomeAppealed to Higher CourtLoblaw Financial Holdings Inc. v. The QueenApril 23, 2018July 2, 20152021-11-04 00:00:002018 TCC 182Appealed to Higher CourtWhether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR.FAPIGAARDismissedAllowedAppealedAppealedYesCampbell J. MillerElizabeth Chasson, Isida Ranxi, Aleksandrs Zemdegs, Gary Edwards, Laurent Bartleman, Cherylyn DicksonMary Paterson, Mark Sheeley, Pooja Mihailovich, Al Meghji,
Lipi Mishra
01https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344040/index.do?q=gaar
11032018-08-23 00:00:00Keurig Canada Inc.N/A2016-4308(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173232 Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedN/AN/AOctober 11, 20162018-09-06 00:00:00N/AWithdrawal accepted prior to hearing
10932018-08-22 00:00:00Alta Energy Luxembourg S.A.R.L.TCC2014-4359(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738Thorsteinssons LLPCapital gain from disposition of sharesDecision Received from Federal CourtAlta Energy Luxembourg S.A.R.L. v. The QueenJune 11, 2018December 3, 20142021-02-23 00:00:002018 TCC 152Appealed to Higher CourtWhether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies.Article 13(4) Canada Luxembourg TreatyGAARAllowedAllowedAppealedAppealedYesRobert J. HoganPatricia Lee
Christopher M. Bartlett
Warren J.A. Mitchell, Q.C.
Matthew G. Williams
E. Rebecca Potter
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/336305/index.do?q=gaar
10882018-07-20 00:00:00Quinco Financial Inc.FCAA-352-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFelesky Flynn LLPJurisdiction issue, General Anti Avoidance Rule - GAARClosedQuinco Financial Inc. v. CanadaJune 12, 20182014-05-08 00:00:002018-07-20 00:00:002018 FCA 137DismissedDate on which interest begins to accumulate on a GAAR reassessment under 157(1).GAARDismissed10NoWEBB J.A.
STRATAS J.A.
LASKIN J.A.
Justine MaloneKen S. Skingle, Q.C.
D. Brett Anderson
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/316264/index.do?q=gaar 200413.564.2Since GAAR was not at issue in the decision just the timing of interest, it is not a GAAR win, but it should be a crown win.
10872018-06-29 00:00:00Pierre PomerleauFCAA-456-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseEY Cabinets d'avocats s.r.l./S.E.N.C.R.L.Shareholder BenefitsAppealed to Higher CourtPomerleau v. CanadaJune 29, 2018January 29, 20142018-06-29 00:00:002018 FCA 129DismissedDoes GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply.GAARDismissed10YesNOËL C.J.
BOIVIN J.A.
DE MONTIGNY J.A.
Nathalie GoulardAngelo Nikolakakis
Rachel Robert
Maude Lussier-Bourque
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/312119/index.do?q=gaar 200512.54.42
10832018-06-08 00:00:00Wild and 1245989 Alberta Ltd.FCAA-142-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThompson Dorfman Sweatman LLPShareholder BenefitsDecision Received from Federal Court1245989 Alberta Ltd. v. Canada (Attorney General)April 12, 20182013-08-07 00:00:002018-06-08 00:00:002018 FCA 114AllowedSeries of reorganizations to increase the PUC of shares of a corporation.GAARAllowed01YesDAWSON J.A.
NADON J.A.
GLEASON J.A.
Margaret M. McCabe
Justine Malone
Jeff D. Pniowsky
Samantha Holloway
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/311065/index.do?q=gaar 200710.444.84
11022018-04-30 00:00:00Smith Family Trust (2001)TCC2016-4104(IT)Ghttp://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173019 McInnes CooperGeneral Anti Avoidance Rule - GAAR, Penalties and Interests, income from dividends, income tax avoidance.ClosedHLB Smith Holdings Limited v. The Queen2017-12-06 00:00:00October 4, 20162018-08-24 00:00:002018 TCC 83DismissedPayments of dividends and an insolvent company.160Dismissed00NoSteve D'arcyStan W. McDonaldBrian K. Awadhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/309700/index.do?q=Smith+family+trust20089.651.89GAAR Never pleaded
10902018-04-10 00:00:00Fiducie financière SatomaFCAA-189-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseNorton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Income from dividendsClosedFiducie financière Satoma v. CanadaFebruary 14, 20182014-10-21 00:00:002018-04-10 00:00:002018 FCA 74DismissedApplicationof GAAR where specific anti-avoidance rule triggered deliberately.GAARDismissed10YesNOËL C.J.
PELLETIER J.A.
DE MONTIGNY J.A.
Nathalie Goulard
Sara Jahanbakhsh
Wilfrid Lefebvre, QC
Vincent Dionne
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/308508/index.do?q=gaar 200512.283.47
10762018-04-09 00:00:00George MarkouTCC2012-423(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470Davies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARClosedMarkou v. The QueenOctober 10, 2017January 20, 20122021-02-10 00:00:002018 TCC 66Appealed to Higher CourtLeveraged donation program, whether entitled to deduction, whether GAAR appplies.Donation tax credit.GAARDismissedNo FindingAppealedAppealedNoBrent ParisArnold Bornstein
John Grant
Lorraine Edinboro
Guy Du Pont, Ad.E.
Michael H. Lubetsky
Reuben Abitbol
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/308663/index.do?q=gaar
10952018-03-06 00:00:00Iggillis Holdings Inc.FCAA-465-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPCommon interest PrivilegeClosedIggillis Holdings Inc. v. Canada (National Revenue)2017-10-02 00:00:002015-01-28 00:00:002018-03-06 00:00:002018 FCA 51AllowedProcedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence.Procedural MotionAllowed01NoMargaret McCabe
Henry Gluch
Joel Nitikmanhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/306994/index.do?q=2018+FCA+51
10732018-02-01 00:00:00Oxford Properties Group Inc.FCAA-399-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedCanada v. Oxford Properties Group Inc.December 11, 20172011-11-17 00:00:002018-02-01 00:00:002018 FCA 30AllowedPackaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities.GAARAllowed10YesNOËL C.J.
DAWSON J.A.
RENNIE J.A.
Robert Carvalho
Perry Derksen
Al Meghji
Jack Silverson
Pooja Mihailovich
10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/307178/index.do?q=gaar 200611.16.21
10662018-01-09 00:00:00Guy GervaisFCAA-392-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedGervais v. CanadaNovember 14, 2017January 7, 20102018-01-09 00:00:002018 FCA 3DismissedSmall business capital gains duplication with spouse, directed by FCA to revisit GAAR.GAARDismissed10YesNOËL
GAUTHIER
DE MONTIGNY
Josée Tremblay
Mélanie Sauriol
Serge Fournier10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/304655/index.do?q=gaar 200215.048.01
10772017-11-24 00:00:00Birchcliff Energy Ltd.TCC2012-1087(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165PWC Law LLPGeneral Anti Avoidance Rule - GAARClosedBirchcliff Energy Ltd. v. The QueenMay 4, 20172012-03-13 00:00:002019-08-21 00:00:002017 TCC 234Appealed to Higher CourtSeeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether 256(7) applies, whether a sham and whether subject to GAAR.256(7)/ShamGAARDismissedAllowedAppealedAppealedYesJorréRobert Carvalho
Neva Beckie
Jonathan Wittig
Patrick Lindsay
Jean-Philippe Couture
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/301673/index.do?q=gaar
1081October 13, 2017Univar Holdco Canada Ltd.FCAA-245-16

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPGeneral Anti Avoidance Rule - GAARDecision Received from Federal CourtUnivar Holdco Canada Ltd. v. The QueenMay 10, 20172013-07-26 00:00:00October 13, 20172017 FCA 207AllowedWhether transactions to reorganize Canadian group of companies to fit exemption from212.1.GAARAllowed01YesPelletier
Webb
Near
Ronald MacPhee
Vincent Bourgeois
Matthew G. Williams
Michael W. Colborne
01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/235963/index.do 20079.794.22
10842017-09-08 00:00:00Lynn CassanTCC2013-355(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152031Osler, Hoskin & Harcourt LLPInterest Expense, Partnership Interest LP LossesAppealed to Higher CourtCassan v. The QueenJune 6, 20162013-09-20 00:00:002017-10-24 00:00:002017 TCC 174AllowedWhether taxpayers entitled to a deduction for interest and a non-refundable tax credit in complex loan donation scheme.Donation tax credit, interest deductibility.GAARAllowed01NoJohn R. OwenDaniel Bourgeois, Andrew Miller
Josh Kumar
Al Meghji, Mary Paterson,
Pooja Mihailovich Adam Hirsh
00https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/234811/index.do?q=gaar 20097.824.1No decision on GAAR so no score, but leave time in.
10902017-06-01 00:00:00Fiducie Financière SatomaTCC2014-3800(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161104Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Income from dividendsClosedFiducie Financière Satoma c. La ReineOctober 27, 20162014-10-21 00:00:002019-03-05 00:00:002017 TCC 84Appealed to Higher CourtApplicationof GAAR where specific anti-avoidance rule triggered deliberately.GAARDismissedAppealedAppealedYesLucie LamarreNatalie Goulard
Me Sara Jahanbakhsh
Vincent Dionne
Wilfrid Lefebvre
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231656/index.do?q=2017+TCC+84200513.184.37
1065June 1, 20172763478 Canada Inc.TCC2009-3842(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137193Gowlings WLG (Canada) S.E.N.C.R.L., s.r.l.Capital gain from disposition of sharesAppealed to Higher Court2763478 Canada Inc. c. La ReineMay 18, 20162009-12-17 00:00:00Deptember 28, 20202017 TCC 98Appealed to Higher CourtApplication of the GAAR to a value shift to move cost base.GAARDismissedAppealedAppealedYesBrent ParisAndrew Miller
Justine Malone
Serge Amar
Marie-Hélène Tremblay
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231704/index.do?q=gaar
10852017-05-18 00:00:00MP Western PropertiesTCC2013-3885(IT)Ghttps://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPNon capital losses, Scientific research & development expenses, General Anti Avoidance Rule - GAARHeardMP Western Properties v. The Queen2016-11-17 00:00:002013-10-10 00:00:001970-01-01 00:00:002017 TCC 82AllowedPrcedural Motion to comple the production of documents.Procedural Motionhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/231280/index.do
10772017-04-28 00:00:00Birchcliff Energy Ltd.FCAA-472-15

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databasePWC Law LLPGeneral Anti Avoidance Rule - GAARClosedBirchcliff Energy Ltd. v. Canada2017-01-30 00:00:002012-03-13 00:00:002017-04-28 00:00:002017 FCA 89AllowedIdentity of judge AllowedWEBB J.A.
SCOTT J.A.
STRATAShttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/230476/index.do?q=2017+FCA+89
10832017-03-31 00:00:00Wild and 1245989 Alberta Ltd.TCC2013-3907(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155836Thompson Dorfman Sweatman LLPShareholder BenefitsAppealed to Higher Court1245989 Alberta Ltd. v. The QueenJanuary 16, 20162013-08-07 00:00:002018-06-18 00:00:002017 TCC 51Appealed to Higher CourtSeries of reorganizations to increase the PUC of shares of a corporation.GAARDismissedAppealedAppealedYesK. LyonsMargaret McCabe
Justine Malone
Jeff D. Pniowskyhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/229679/index.do?q=gaar 200710.474.87
10862016-12-15 00:00:00594710 British Columbia Ltd.TCC2013-4033(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155973Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher Court594710 British Columbia Ltd. v. The QueenMay 9, 20162013-10-25 00:00:002019-05-23 00:00:002016 TCC 288Appealed to Higher CourtWhether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning.GAARAllowedAppealedAppealedYesEugene P. RossiterRobert Carvalho
Perry Derksen
Whitney Dunn
Steven Cook
S. Natasha Reid
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/214313/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ200612.45.58
10952016-12-07 00:00:00Iggillis Holdings Inc.FCT-126-15N/AFelesky Flynn LLPCommon Interest PrivilegeClosedIggillis Holdings Inc. v. Canada (National Revenue)2016-05-03 00:00:002015-01-28 00:00:002016-12-07 00:00:002016 FC 1352AllowedProcedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence.Procedural MotionAllowedAppealedAppealedNoPeter AnnisMargaret McCabeJon Gilbert
Joel Nitikman for the Intervenor
http://decisions.fca-caf.gc.ca/fc-cf/decisions/en/item/212904/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQProcedural motion so no gaar finding
10802016-11-16 00:00:00Paul C. GoliniTCC2013-705(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394PWC Law LLPStatute Barred and GAARClosedGolini v. The QueenWritten2013-02-25 00:00:002019-07-31 00:00:002016 TCC 247Costs fixedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/181784/index.do
10872016-11-10 00:00:00Pierre PomerleauTCC2014-517(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=157471EY Cabinets d'avocats s.r.l./S.E.N.C.R.L.Shareholder BenefitsAppealed to Higher CourtPomerleau c. La ReineJune 6, 20162014-01-29 00:00:002019-07-31 00:00:002016 CCI 228Appealed to Higher CourtDoes GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply.GAARDismissedAppealedAppealedYesRéal FavreauNatalie GoulardAngelo Nikolakakis
Louis Tassé
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/182338/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ
10822016-09-29 00:00:00Superior Plus Corp.TCC2013-2939(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806Osler, Hoskin & Harcourt LLPNon Capital LossesClosedSuperior Plus Corp. v. The QueenMay 30, 20162013-08-07 00:00:002018-04-26 00:00:00 2016 TCC 217WithdrawnProcedural motion on seeking the true policy underpinning GAAR assessment.Procedural MotionAllowedNoRobert James HoganRaj Grewal
Perry Derksen
Kristian DeJong
Al Meghji
Edward Rowe
Joanne Vandale
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180772/index.do20107.324.72Withdrawn so no GAAR finding but duration left in Years meausurement. Withdrawn Octiober 17, 2017.
10732016-09-19 00:00:00Oxford Properties Group Inc.TCC2011-3616(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145468Osler, Hoskin & Harcourt LLPGeneral Anti Avoidance Rule - GAARClosedOxford Properties Group Inc. v. The QueenFebruary 2, 20152011-11-17 00:00:002018-10-06 00:00:002016 TCC 204Appealed to Higher CourtPackaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities.245(1)AllowedAppealedAppealedYesSteven K. D'ArcyRobert Carvalho
Perry Derksen
Al Meghji
Jack Silverson
Pooja Mihailovich
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180481/index.do?r=AAAAAQAGb3hmb3JkAQ
10662016-09-12 00:00:00Guy GervaisTCC2010-71(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421BCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedGervais c. La ReineMarch 31, 20162010-01-07 00:00:002018-08-09 00:00:002016 TCC 180Appealed to Higher CourtSmall business capital gains duplication with spouse, directed by FCA to revisit GAAR.245(1)DismissedAppealedAppealedYesGaston JorréMélanie Sauriol
Josée Tremblay
Serge Fournier
Camille Janvier
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/180239/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ
10882016-09-01 00:00:00Quinco Financial Inc TCC2014-1744(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=158862Felesky Flynn LLPJurisdiction issue, General Anti Avoidance Rule - GAARClosedQuinco Financial Inc v. The QueenFebruary 29, 20162014-05-08 00:00:002019-12-02 00:00:002016 TCC 190Appealed to Higher CourtDate on which interest begins to accumulate on a GAAR reassessment.157(1)DismissedAppealedAppealedNoRandall S. BocockRosemary Fincham
Shubir (Shane) Aikat
Ken Skingle
Dan Morrison
https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/180708/index.do
10802016-07-19 00:00:00Paul C. GoliniTCC2013-705(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394PWC Law LLPStatute Barred and GAARClosedGolini v. The QueenNovember 2, 20152013-02-25 00:00:002019-07-31 00:00:002016 TCC 174DismissedComplex series of transactions involving loans and insurance.15(1)GAARDismissedDenied
10YesCampbell J. MillerJenna Clark
Christa Akey
Alisa Apostle
Nathalie Goyette
Geneviève Léveillé Laurie Beausoleil
10http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/168728/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ 200810.596.43While assessed under 15(1), there is a finding of abuse under the GAAR, so I have scored it a GAAR win for the crown.
10812016-06-22 00:00:00Univar Holdco Canada ULC TCC2013-2834(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARHeardUnivar Holdco Canada ULC v. The QueenJune 8, 20152013-07-26 00:00:002021-02-09 00:00:002016 TCC 159Appealed to Higher CourtTransactions were arranged to circumvent the application of the anti-avoidance rule in section 212.1 and to take advantage of the relieving exemption found in subsection 212.1(4) of the Act. GAAR Applied.245(1)DismissedAppealedAppealedYes
Valerie MillerRonald MacPhee
Tamara Watters
Matthew G. Williams
Michael Colborne
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/145671/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ
10762016-06-01 00:00:00George MarkouTCC2012-423(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470Davies Ward Phillips & Vineberg LLPCharitable donations, General Anti Avoidance Rule - GAARClosedMarkou v. The Queen2016-05-05 00:00:00January 20, 20122021-02-10 00:00:002016 TCC 137Allowedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/144656/index.do?q=2016+TCC+137
10662016-01-06 00:00:00Guy GervaisFCAA-416-14

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedCanada v. GervaisOctober 7, 20152010-01-07 00:00:001970-01-01 00:00:002016 FCA 1Appealed to Higher CourtCapital gains exemption planning. Appeal allowed on TCC decision but sent back to TCC to consider the GAAR.47(1)AllowedAppealedAppealedNoRichard Boivin
Marc Nadon
Yves de Montigny
Josée Tremblay
Mélanie Sauriol
Serge Fournierhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/fr/item/127518/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ
10822015-11-03 00:00:00Superior Plus Corp.FCAA-267-15

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPNon Capital LossesClosedCanada v. Superior Plus Corp.November 3, 20152013-08-07 00:00:002015-11-03 00:00:002015 FCA 241Procedural MotionAppeal of earlier TCC case on whether privilege in GAAR case waived in respect of certain opinions.PrivilegeDismissedNoNOËL C.J.
SCOTT J.A.
DE MONTIGNY J.A.
Perry Derksen
Raj Grewal
Joanne Vandale
Me Al Meghji
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/126320/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQProcedural Mottion so no score.
10772015-10-01 00:00:00Birchcliff Energy Ltd.TCC2012-1087(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165PWC Law LLPGeneral Anti Avoidance Rule - GAARAppealed to Higher CourtBirchcliff Energy Ltd. v. The QueenNovember 18, 20132012-03-13 00:00:002019-08-21 00:00:002015 TCC 232Appealed to Higher CourtSeeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR.111(5)GAARAllowedDeniedAppealedAppealedYesRobert James HoganRobert Carvalho
Neva Beckie
Jonathan Wittig
Patrick Lindsay
Jean-Philippe Couture
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/120135/index.do
10912015-06-11 00:00:00Deans Knight Income CorporationTCC2014-4148(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482Burnet Duckworth & Palmer LLPGeneral Anti Avoidance Rule - GAAR, iNput Tax CreditsAppealed to Higher CourtDeans Knight Income Corporation v. The QueenJune 3, 2015October 24, 20142021-08-25 00:00:002015 TCC 143Case Management Conference HeldMotion to strike, Reply discloses no reasonable grounds for opposing the appeal or to strike portions of Reply that are irrelevant or prejudicial. Denied with costs, The object, spirit or purpose of the provisions in question is something that the trial judge has to determine. Procedural MotionDismissedNoDavid E. GrahamRobert Carvalho, Perry Derksen
Sara Fairbridge
Michel H. Bourque Heather R. Diregoriohttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/110128/index.do
10822015-05-22 00:00:00Superior Plus Corp.TCC2013-2939(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806Osler, Hoskin & Harcourt LLPNon Capital LossesClosedSuperior Plus Corp. v. The QueenFebruary 19, 20152013-08-07 00:00:002018-04-26 00:00:002015 TCC 132Appealed to Higher CourtProcedural Motion
111(4), 111(5), 37(6.1) and 127(9.1)
GAARAllowed MostlyAppealedAppealedNA
Robert James HoganRaj Grewal
Perry Derksen
Shankar Kamath
Al Meghji
Edward Rowe
Joanne Vandale
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/109841/index.do
10782015-03-20 00:00:00Burlington Resources Finance Company (Conocco)TCC2012-2683(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=148934Osler, Hoskin & Harcourt LLPPenaltiesReady to be scheduledBurlington Resources Finance Company v. The QueenDecember 9, 20142012-06-26 00:00:002015-03-20 00:00:002015 TCC 71Adj. prior to hearing - Sine dieProcedural MotionAllowedNADiane CampbellJenny Mboutsiadis, Erin StrashinMartha MacDonald, Brynne Hardinghttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/108765/index.do200212.222.73
10742015-01-21 00:00:00Solutions MindReady R&D inc.TCC2011-4075(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145956BCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedSolutions MindReady R&D inc. c. La ReineMay 6, 20142011-12-23 00:00:002017-02-02 00:00:002015 TCC 17DismissedWhether corporation a CCPC and entitled to Refundable ITC.89(1), 125(7)GAARDismissedNo finding10NoRéal FavreauJulie Gaudreault-MartelAnne Poirier
Dany Leduc
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/100619/index.do200511.15.12
10722014-10-21 00:00:00J.K. Read Engineering Ltd.TCC2011-3732(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145518Felesky Flynn LLPCapital CostClosedJ.K. Read Engineering Ltd. v. The QueenApril 30, 20142011-11-16 00:00:002016-12-01 00:00:002014 TCC 309DismissedInterest computation on a GAAR assessment.Interest Computation on GAARDismissedNo FindingNARobert James HoganDavid EverettJames C. Yaskowichhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98189/index.do20078.935.05Not a GAAR Case per se, just the interest.
10682014-10-14 00:00:00Brent Kern Family TrustFCAA-375-13

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThompson Dorfman Sweatman LLPIncome from DividendsClosedBrent Kern Family Trust v. Canada2014-10-14 00:00:002010-06-07 00:00:002014-10-14 00:00:002014 FCA 230Dismissed with Costs75(2) AttributionGAARDismissedNo Finding10NoDAWSON J.A.
STRATAS J.A.
NEAR J.A.
Deen Olsen
Adam Gotfried
Jeff D. Pniowskyhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/98264/index.do?q=Brent+Kern+Family20058.794.36
10642014-05-30 00:00:00Spruce Credit UnionFCAA-475-12

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBlake, Cassels & Graydon LLP
Dividend/GAARClosedCanada v. Spruce Credit UnionDecember 11, 20132009-10-05 00:00:002014-05-30 00:00:002014 FCA 143Dismissed137.1GAARDismissedDismissed01YesTRUDEL J.A.
DAWSON J.A.
NEAR J.A.
Robert Carvalho
Bruce Senkpiel
David Everett
Robert Kopstein
Peter Rubin
Edward Rowe
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71730/index.do20058.424.65
10692014-05-20 00:00:00Vincenzo BarrassoTCC2010-2651(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140112BCF s.e.r.c.r.l.Capital LossClosedBarrasso v. The QueenFebruary 12, 20142010-08-23 00:00:002018-03-27 00:00:002014 TCC 156DismissedCapital loss generated by a value shift.GAARDismissed10YesBrent ParisNatalie GoulardSerge Fournier10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71768/index.do200314.257.6
10462014-05-15 00:00:00KossowSCCNo. 35756https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35756Richler and TariCharitable DonationsClosedKathryn Kossow v. Her Majesty the QueenWritten2005-06-14 00:00:001970-01-01 00:00:00No. 35756Dismissed with CostsLeave to AppealApplication for LeaveDismissed00NoLeBel, Karakatsanis and Wagner JJ.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/13655/index.do?q=35756
10662014-04-23 00:00:00Guy GervaisTCC2010-71(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421BCF s.e.r.c.r.l.General Anti Avoidance Rule - GAARClosedGervais v. The QueenAugust 21, 20122010-01-07 00:00:002018-08-09 00:00:002014 TCC 119Appealed to Higher CourtSmall business capital gains duplication with spouse, directed by FCA to revisit GAAR.47(1)GAARDismissedNo FindingAppealedAppealedNoGaston JorréJosée TremblaySerge Fournierhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71346/index.do
10602014-04-23 00:00:00Lehigh Cement LimitedFCAA-327-13

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPTax BenefitsClosedLehigh Cement Limited v. Canada2014-04-08 00:00:002009-03-16 00:00:002014-04-23 00:00:002014 FCA 103Dismissed with CostsIn context of restructuring, two Canadian taxpayers acquired shares of a foreign corproation and deducted dividends on those shares. Disallowed under 95(6)(b).95(6)(b)Dismissed01NoBLAIS C.J.
SHARLOW J.A.
STRATAS J.A.
Daniel BourgeoisWarren Mitchell
Matthew Williams
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71098/index.do199617.325.11
10792014-03-07 00:00:00Descarries TCC2013-12(IT)Ihttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=151659KPMG Law LLP
Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gainClosedDescarries v. The QueenDecember 4, 20132012-12-21 00:00:002016-02-03 00:00:002014 TCC 75Dismissed84.1GAARDismissedDismissed10YesRobert James HoganNatalie GoulardMarie-Josée Michaud10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67218/index.do200510.13.12
10532014-02-07 00:00:00SwirskyFCAA-117-13

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMiller Thomson LLPLoan v Reimbursement of expenses, GAARClosedSwirsky v. Canada2014-02-04 00:00:002007-09-25 00:00:002014-02-07 00:00:002014 FCA 36DismissedSpousal loans and whether interest deductible, or subject to GAAR.20(1)(c)GAARDismissedNA10NoDAWSON J.A., STRATAS J.A., NEAR J.A.Bobby J. Sood, Patricia Lee, Sandra K.S. TsuiDavid W. Chodikoff, Patrick Déziel, Brahm Taveroffhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/66815/index.do199122.126.38
10642014-02-06 00:00:00Spruce Credit UnionTCC2009-3121(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381Blake, Cassels & Graydon LLP
Dividend/GAARClosedSpruce Credit Union v. The Queen2013-04-26 00:00:00October 5th, 20092016-05-24 00:00:002014 TCC 42Appealed to Higher CourtCosts to be awarded in a GAAR CaseAllowed in PartAppealedAppealedNAPatrick J. BoyleRobert Carvalho, David EverettPeter L. Rubin, Robert Alan Kopsteinhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/66747/index.do
10462013-12-06 00:00:00KossowFCAA-385-08

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. Canada2013-10-17 00:00:002005-06-14 00:00:002013-12-06 00:00:002013 FCA 283Dismissed118.1GAARDismissed10NoJ.A. Near, Evans J.A.,
Gauthier J.A.
Arnold H. Bornstein, Patricia Lee, John Grant, Lorraine EdinboroA. Christina Tari, Jason Puterman00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/64990/index.do 200012.948.48
10682013-10-17 00:00:00Brent Kern Family TrustTCC2010-1860(IT)G

https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283Thompson Dorfman Sweatman LLPIncome from DividendsClosedBrent Kern Family Trust v. The Queen2012-06-09 00:00:002010-06-07 00:00:002017-01-19 00:00:002013 TCC 327Dismissed75(2) AttributionGAARDismissedNo FindingAppealedAppealed
NoRandall S. BocockBonnie F. Moon, Adam GotfriedJeff D. Pniowskyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63603/index.do
10712013-10-02 00:00:00Pièces automobiles Lecavalier Inc.TCC2011-952(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=142645Thompson Dorfman Sweatman LLP Income from dividendsClosedPièces automobiles Lecavalier Inc. v. The Queen2013-02-12 00:00:002011-04-04 00:00:002014-08-01 00:00:002013 TCC 310DismissedGAAR - Debt ParkingGAARDismissed10YesPaul BédardNatalie GoulardLouis Tassé, Marie-Claude Marcil10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63089/index.do 200211.593.33
10572013-09-26 00:00:00Envision Credit UnionSCCNo. 34619https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34619Dentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. Her Majesty The Queen2013-03-19 00:00:002008-07-16 00:00:002013-09-26 00:00:002013 SCC 48DismissedDetermining the undepreciated capital cost (UCC) of the depreciable assets owned by Envision by virtue of the amalgamation.https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/13263/index.do?q=Envision+Credit+Union
10842013-09-20 00:00:00Lynn CassanFCAA-304-17

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https://www.fca-caf.ca/en/pages/hearings/court-file-databasePWC Law LLPInterest Expense, Partnership Interest LP LossesPending AppealLynn Cassan v. Her Majesty The QueenTBD2013-09-20 00:00:002022-07-13 00:00:00A-304-17AllowedThis is a leveraged charitable donation case and the decision at the TCC was that there was no donation meanty that it was not necesssary to consider the GAAR. In any event the case was ultimately withdrawn at the FCA and no decision was rendered on the appeal.200912.548.82
10802013-09-09 00:00:00Paul C. GoliniTCC2013-705(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394PWC Law LLPStatute Barred and GAARClosedGolini v. The Queen2013-09-12 00:00:002013-02-25 00:00:002019-07-31 00:00:002013 TCC 293Allowedhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/62908/index.do?q=2013+TCC+293
10602013-05-29 00:00:00Lehigh Cement LimitedTCC2009-845(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856Thorsteinssons LLPTax BenefitsClosedLehigh Cement Limited v. The Queen2012-04-26 00:00:002009-03-16 00:00:002015-05-12 00:00:002013 TCC 176Appealed to Higher Court95(6)GAARAllowedWithdrawnAppealedAppealedNoBrent ParisDaniel Bourgeois, Geneviève LéveilléWarren J. Mitchell Q.C., Matthew Williamshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31191/index.do
10702013-05-01 00:00:00Steven and Brianne GwartzTCC2010-2687(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140146Bennett Jones LLPGeneral Anti Avoidance Rule - GAARClosedGwartz v. The QueenNovember 14, 20122010-08-24 00:00:002014-09-22 00:00:002013 TCC 86AllowedPotential abuse of 120.4 using dividends and capital gains through family trust.GAARAllowed01YesRobert James HoganBrooke Sittler, Karen Janke-CurlissMartin Sorensen01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31164/index.do200310.734.08
10672013-04-30 00:00:00APL Properties Limited FCT-1704-12N/AStewart McKelveyCapital LossClosedAPL Properties Limited v. Canada (Attorney General)2013-03-13 00:00:002010-04-29 00:00:002013-04-30 00:00:002013 FC 449DismissedJudicial review of interest charges on a long delayed GAAR case along the lines of Triad Gestco.Application for Judicial Review of Interest ComputationDismissed00NoYvan RoyCaitlin Ward Sara L. Scotthttp://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/62144/index.do20057.333.01No GAAR Score due to more adminstrative due to interest computation.
10592013-04-25 00:00:00MacDonaldFCAA-143-12

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStewart McKelveyCapital GainClosedCanada v. MacDonald2013-03-18 00:00:002008-12-31 00:00:002013-04-25 00:00:002013 FCA 110Allowed84(2)GAARAllowedAllowed10YesNear J.A.
Sharlow J.A., Trudel J.A.
Deen Olsen
Serena Sial
J. Paul M. Harquail10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37777/index.do 200210.324.32
10542013-04-11 00:00:00Global Equity Fund Ltd.SCCNo. 35147https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35147Fraser Milner CasgrainNon capital lossesClosedGlobal Equity Fund Ltd.Written2007-12-28 00:00:002013-04-11 00:00:00No. 35147Dismissed with CostsLeave to AppealDismissedMcLachlin C.J. and Abella and Cromwell JJhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12979/index.do?q=Global+Equity+fund
10532013-02-28 00:00:00SwirskyTCC2007-3940(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=127146Miller Thomson LLPLoan v Reimbursement of expenses, GAARClosedSwirsky v. The Queen2011-06-01 00:00:002007-09-25 00:00:002017-01-14 00:00:002013 TCC 73Appealed to Higher CourtGAARAllowedAppealedAppealedNABrent ParisPeter A. Vita, Justin Kutyan, Bobby Sood, Thang Trieu, Iris KingstonDavid Chodikoff, Patrick Deziel, Brahm Taveroffhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31114/index.do
10622013-02-21 00:00:00RBC Life Insurance CompanyFCAA-447-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPProceduralClosedCanada (National Revenue) v. RBC Life Insurance Company2013-02-12 00:00:002009-09-28 00:00:002013-02-21 00:00:002013 FCA 50Procedural MotionAppeal of procedural motion on ex-parte order in the case of 10-8 olicies.Procedural MotionDismissed00NAStratas J.A.
Trudel and Webb JJ.A.
Henry Gluch
Samantha Hurst
Christopher Bartlett
Mahmud Jamal
Hemant Tilak
Pooja Samtani
David Mollica
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37713/index.do 20075.153.4
10542012-10-30 00:00:00Global Equity Fund Ltd.FCAA-445-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFraser Milner CasgrainNon capital lossesClosedCanada v. Global Equity Fund Ltd.October 11, 20122007-12-28 00:00:002012-10-30 00:00:002012 FCA 272AllowedCapital loss created out of a stock dividend.GAARAllowed10YesMAINVILLE J.A. NADON J.A. GAUTHIER J.A.William Softley
Margaret McCabe
Jehad Haymour
Sophie Virji
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37613/index.do199912.844.84
10682012-10-19 00:00:00Brent Kern Family TrustTCC2010-1860(IT)G

https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283Thompson Dorfman Sweatman LLPIncome from DividendsClosedBrent Kern Family Trust v. The QueenJune 9 20122010-06-07 00:00:002017-01-19 00:00:002012 TCC 358DismissedProcedural MotionAllowed00NARandall S. BocockBonnie F. MoonJeff D. Pniowskyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30993/index.do
10632012-10-15 00:00:00Spruce Credit UnionTCC2009-3121(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381Blake, Cassels & Graydon LLP
Dividend/GAARClosedSpruce Credit Union v. The QueenOctober 15, 20122009-10-05 00:00:002016-05-24 00:00:002012 TCC 357Appealed to Higher Court137.1GAARAllowedAppealedAppealedNAPatrick J. BoyleRobert Carvalho
Bruce Senkpiel
David Everett
Peter L. Rubin, Robert Alan Kopstein, Edward Rowe, Luke W. Mlynarczykhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30984/index.doNo finding on GAAR
10582012-10-15 00:00:001207192 Ontario LimitedFCAA-359-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosed1207192 Ontario Limited v. Canada2010-12-01 00:00:002008-08-06 00:00:002012-10-15 00:00:002012 FCA 259DismissedA series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose.GAARDismissed10YesSharlow J.A. Noël J.A.
Mainville J.A.
Marta E. Burns
Margaret McCabe
Matthew G. Williams
Mark A. Barbour
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37605/index.do20038.84.19
10552012-10-15 00:00:00Triad Gestco Ltd.FCAA-286-11

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDavies Ward Phillips & Vineberg LLPGeneral Anti Avoidance Rule - GAARClosedTriad Gestco Ltd. v. Canada2012-09-25 00:00:002008-06-09 00:00:002012-10-15 00:00:002012 FCA 258DismissedGAARDismissed10YesNOËL J.A. SHARLOW J.A.
MAINVILLE J.A.
Justine Malone
Marie-Andrée Legault
Guy Du Pont, Ad.E.
Michael N. Kandev
Olivier Fournier
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37601/index.do 200110.84.35
10462012-09-14 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2012-04-26 00:00:002005-06-14 00:00:002017-01-09 00:00:002012 TCC 325DismissedLeveraged Charitable DonationsWhether GiftsGAARDismissedNo Findinghttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30953/index.do
10592012-04-17 00:00:00MacDonaldTCC2009-1(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133010Stewart McKelveyCapital gainClosedMacDonald v. The Queen2011-09-21 00:00:002008-12-31 00:00:002013-12-17 00:00:002012 TCC 123Appealed to Higher Court84(2)GAARAllowedAllowedAppealedAppealedNAJoe E. HershfieldDavid I. BeslerJ. Paul M. Harquailhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30777/index.do
10492012-04-12 00:00:00St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement)SCCNo. 34056https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34056Thorsteinssons LLPCapital Gains, Trust ResidencyClosedFundy Settlement v. Her Majesty The Queen2012-03-13 00:00:002006-05-15 00:00:002012-04-12 00:00:002012 SCC 14DismissedResidency of two trusts established in St. Vincent (Fundy; and, Sumersby) with a trustee in Barbados (St. Michael).Residence of trustAvoidance under s. 94 and GAARDismissedNo FindingNoLeBel, Deschamps, Fish, Abella, Rothstein, Moldaver and Karakatsanis JJ.None Douglas H. Mathew, Matthew G. Williams and Mark A. BarbourAnne M. Turley and Daniel Bourgeoishttps://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/8001/index.do
10562012-03-21 00:00:00McClarty Family TrustTCC2008-2139(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130795MacPherson Leslie and Tyerman LLP
Capital gain from disposition of sharesClosedMcClarty Family Trust v. The QueenJune 6, 20112008-06-26 00:00:002013-05-10 00:00:002012 TCC 80AllowedCapital gains on stock dividend shares; avoidance of "kiddie tax".GAAR84(3)AllowedAllowed01YesFrançois M. AngersBrooke Sittler
Karen Janke-Curliss
Kurt G. Wintermute01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30858/index.do20039.364.87
10322011-12-16 00:00:00Copthorne Holdings Ltd.SCCNo. 33283https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33283Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holdings Ltd. v. CanadaJanuary 1, 20112002-04-10 00:00:002011-12-16 00:00:002011 SCC 63DismissedReorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated.GAARDismissed10YesRothstein J. (McLachlin C.J. and Binnie, LeBel, Deschamps, Fish, Abella, Charron and Cromwell JJ. concurring)Richard W. Pound, Q.C.10http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/7981/index.do199515.979.69
10572011-11-21 00:00:00Envision Credit UnionFCAA-479-10

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. Canada2011-10-20 00:00:002008-07-16 00:00:002011-11-21 00:00:002011 FCA 321DismissedTwo credit unions amalgamated into Envision. The newly formed taxpayer (Envision) sought to calculate its Capital Cost Allowance as though no UCC had been claimed by the predecessor corporation.s. 87Dismissed10NoEVANS J.A.
LAYDEN-STEVENSON J.A.
STRATAS J.A.
Lynn Burch
Robert Carvalho
Joel Nitikman
Jessica Fabbro
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37385/index.do20028.93.35
10622011-11-01 00:00:00RBC Life Insurance CompanyFCT-1619-09N/AOsler, Hoskin & Harcourt LLPProceduralClosedCanada (National Revenue) v. RBC Life Insurance Company2011-11-01 00:00:002009-09-28 00:00:002011-11-01 00:00:002011 FC 1249Appealed to Higher CourtProcedural motion on ex-parte order in the case of 10-8 olicies.Ex-Parte Motion in GAAR CaseAllowedAppealedAppealed
NoJustice Tremblay-LamerMargaret Nott
Samantha Hurst
Ian Demers
Pierre Lamothe
Christopher Bartlett
Mahmud Jamal
Pooja Samtani
David Mollica
Hermant Tilak
http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/60110/index.do
10542011-10-28 00:00:00Global Equity Fund Ltd.TCC2007-4998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=128339Fraser Milner CasgrainNon capital lossesClosedGlobal Equity Fund Ltd. v. The QueenJanuary 17, 20112007-12-28 00:00:002013-06-17 00:00:002011 TCC 507Appealed to Higher CourtCapital loss created out of a stock dividend.GAARAllowedAppealedAppealedNAJudith WoodsMarta E. Burns
Margaret McCabe
Jehad Haymour
Dan Misutka
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30712/index.do
10582011-09-07 00:00:001207192 Ontario LimitedTCC2008-2482(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=131145Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosed1207192 Ontario Limited v. The Queen2010-12-01 00:00:002008-08-06 00:00:002013-03-06 00:00:002011 TCC 383Appealed to Higher CourtA series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose.GAARDismissedAppealedAppealedNABrent ParisMarta E. Burns
Margaret McCabe
Matthew G. Williams
Mark A. Barbour
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30493/index.do
10552011-07-12 00:00:00Triad Gestco Ltd.TCC2008-1667(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130261Davies Ward Phillips & Vineberg LLPGeneral Anti Avoidance Rule - GAARClosedTriad Gestco Ltd. v. The Queen2010-04-23 00:00:002008-06-09 00:00:002013-03-07 00:00:002011 TCC 259Appealed to Higher CourtGAARDismissedAppealedAppealedNARéal FavreauMarie-Andrée Legault
Justine Malone
Aaron Rodgers
Julie Gaudreault-Martel
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30433/index.do
10442011-05-12 00:00:00Paul AntleSCCNo. 33979https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33979Dentons Canada LLPGeneral Anti Avoidance Rule - GAARClosedAntle v. The QueenWritten2005-05-20 00:00:002011-05-12 00:00:00No. 33979Dismissed with CostsLeave to AppealDismissedProcedural MotionProcedural MotionNoMcLachlin C.J. and Abella and Cromwell JJhttps://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12210/index.do?q=Antle
10602011-03-31 00:00:00Lehigh Cement LimitedFCAA-263-10

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPTax BenefitsClosedCanada v. Lehigh Cement Limited2011-03-03 00:00:002009-03-16 00:00:001970-01-01 00:00:002011 FCA 120DismissedDismissedProcedural MotionProcedural MotionNADAWSON J.A., EVANS J.A.,
LAYDEN-STEVENSON J.A.
Daniel Bourgeois
Geneviève Léveillée
Warren J.A. Mitchell, Q.C.
Mathew G. Williams
Natasha Reid
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37140/index.do
10242011-03-08 00:00:00S.T.B. Holdings Ltd.TCC2000-3248(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017Davis and CompanyGeneral Anti Avoidance Rule - GAARClosedS.T.B. Holdings Ltd. v. The Queen2010-06-07 00:00:002000-07-12 00:00:002011-10-20 00:00:002011 TCC 144AllowedGAARAllowed01NoRIP C.J.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30250/index.do?q=2011+TCC+144199020.8211.28
10572010-11-17 00:00:00Envision Credit UnionTCC2008-2213(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867Dentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. The Queen April 21, 20102008-07-16 00:00:002019-11-20 00:00:002010 TCC 576Allowed87(1) / UCCGAARAllowedNo FindingAppealedAppealedNoWyman W. WebbLynn Burch
John Gibb-Carsley
Joel Nitikman
Michelle Moriartey
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30078/index.do200216.911.35
10492010-11-17 00:00:00St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement)FCAA-419-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPCapital Gains, Trust ResidencyClosedSt. Michael Trust Corp. v. Canada2010-09-30 00:00:002006-05-15 00:00:002010-11-17 00:00:002010 FCA 309DismissedResidence of trustGAARDismissedDismissed10NoSharlow J.A., Nadon J.A., Stratas J.A.Elizabeth Chasson
Erin Strashin
Margaret Nott
Douglas H. Mathew
Matthew G. Williams
Mark A. Barbour
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36978/index.do20009.884.51In this case the Crown won, but there was a finding at the TCC and the FCA agreed that GAAR would not have applied to overturn the treaty.
10512010-11-04 00:00:00Lehigh Cement LimitedSCCNo. 33794https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33794Thorsteinssons LLPWithholding of TaxClosedHer Majesty The Queen v. Lehigh CementWritten2007-04-30 00:00:002010-11-04 00:00:00No. 33794Dismissed with costsCrown application for leave to appeal dismissed with costs.Leave to AppealDismissedProcedural MotionProcedural MotionNoBinnie, Fish and Rothstein JJ.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11807/index.do?q=33794
10442010-10-21 00:00:00Paul AntleFCAA-428-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFraser Milner CasgrainGeneral Anti Avoidance Rule - GAARClosedAntle v. Canada2010-10-19 00:00:002005-05-20 00:00:002010-10-21 00:00:002010 FCA 280DismissedSham, No Trust, 73(1)GAARDismissedNo Finding10NoNOËL J.A.
Robert Carvalho, Eric Douglas, Johanna RussellJoel A. Nitikman, Michelle Moriartey10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36946/index.do199910.815.42
10522010-10-19 00:00:00Michael EdwardsFCAA-493-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPTax benefitsClosedEdwards v. CanadaOctober 13, 20102007-08-01 00:00:002010-10-19 00:00:002010 FCA 272DismissedProcedural MotionDismissed00NAEVANS J.A.
DAWSON J.A.
STRATAS J.A.
Martin HickeyIan S. MacGregor, Q.C.
Pooja Samtani
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36941/index.do20036.813.22At this stage the taxpayer apperars to have withdrawn December 9, 2013, so add another 6 years to the duration.
10482010-09-29 00:00:00Collins & Aikman Products Co.FCAA-338-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStikeman Elliott LLPTax BenefitsClosedCanada v. Collins & Aikman Canada Inc.September 29, 20102006-03-06 00:00:002010-09-29 00:00:002010 FCA 251DismissedReorganization of capital to retrun PUC to non-resident shareholder.GAARDismissed01YesNADON, SEXTON, SHARLOW JJ.ADeen Olsen
Justine Malone
Clifford L. Rand
Margaret Nixon
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36922/index.do199415.764.57This decision was delivered from the bench by Karen Sharlow.
10602010-07-09 00:00:00Lehigh Cement LimitedTCC2009-845(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856Thorsteinssons LLPTax BenefitsClosedLehigh Cement Limited v. The Queen2010-04-20 00:00:002009-03-16 00:00:002015-05-12 00:00:002010 TCC 366AllowedMotion by taxpayer to compel documents and answersCompel documents and answersAllowedProcedural MotionProcedural MotionNA
10572010-06-29 00:00:00Envision Credit UnionTCC2008-2213(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867Dentons Canada LLPCapital Cost AllowanceClosedEnvision Credit Union v. The QueenApril 23, 20102008-07-16 00:00:002019-11-20 00:00:002010 TCC 353DismissedProcedural MotionDismissed00NAWyman W. WebbLynn Burch
John Gibb-Carsley
Joel Nitikman
Michelle Moriartey
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29880/index.do200216.911.35
10462010-05-21 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2010-05-11 00:00:002005-06-14 00:00:002017-01-09 00:00:002010 TCC 279DismissedProcedural MotionDismissed00NAValerie A. MillerArnold H. Bornstein, Patricia Lee, Craig MawA. Christina Tarihttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29819/index.do
10512010-05-17 00:00:00Lehigh Cement LimitedFCAA-218-09

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPWithholding of TaxClosedLehigh Cement Limited v. Canada2010-03-10 00:00:002007-04-30 00:00:002010-05-17 00:00:002010 FCA 124AllowedGAARAllowed01YesSHARLOW J.A. TRUDEL J.A. DAWSON J.A. 01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36794/index.do?q=2010+FCA+124199811.383.05
10612010-02-01 00:00:00MastronardiTCC2009-1669(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=134751Miller Thomson LLPCapital GainClosedMastronardi v. The Queen2009-12-03 00:00:002009-05-11 00:00:002011-12-06 00:00:002010 TCC 57DismissedProcedural MotionDismissed00NADiane CampbellDaniel Bourgeois
Suzanie Chua
John Millhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29624/index.do 20046.932.57
10522009-11-30 00:00:00Michael EdwardsTCC2007-3474(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=126619Osler, Hoskin & Harcourt LLPTax benefitsClosedEdwards v. The QueenSeptember 24, 20092007-08-01 00:00:002014-07-28 00:00:002009 TCC 606DismissedProcedural MotionDismissedAppealedAppealedNAFrançois M. AngersMartin Hickey
Devon E. Peavoy
Ian MacGregor
Pooja Samtani
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29553/index.do200310.586.99
10502009-11-19 00:00:00RemaiFCAA-464-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBennett Jones LLPCharitable DonationsClosedCanada v. Remai2009-10-08 00:00:002007-02-07 00:00:002009-11-19 00:00:002009 FCA 340AllowedArm's Length StatusGAARAllowedAllowed01YesEvans J.A.
Layden-Stevenson J.A., Trudel J.A.
Bonnie F. Moon
Cynthia Isenor
Curtis R. Stewart
Laurie A. Goldbach
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36627/index.do20017.892.78
10442009-09-18 00:00:00Paul AntleTCC2005-1619(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=114929Dentons Canada LLPGeneral Anti Avoidance Rule - GAARClosedAntle v. The QueenMarch 9, 20092005-05-20 00:00:002010-11-29 00:00:002009 TCC 465DismissedSham, No Trust, 73(1)GAARDismissedDismissedAppealedAppealedYesCampbell J. MillerRobert Carvalho, Eric Douglas, Johanna RussellJoel A. Nitikman, Michelle Moriarteyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29412/index.do
10462009-09-17 00:00:00KossowSCCNo. 33163https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33163Richler and TariCharitable DonationsClosedKathryn Kossow v. Her Majesty the QueenWritten2005-06-14 00:00:001970-01-01 00:00:00No. 33163Dismissed with CostsLeave to AppealApplication for LeaveDismissedProcedural MotionProcedural MotionNo Binnie, Fish and Charron JJ.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/10753/index.do?q=33163
10492009-09-10 00:00:00Myron A. Garron and Berna V. Garron, as Trustees of the Garron Family TrustTCC2006-1405(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=119720Thorsteinssons LLPFoerign Country Tax TreatyClosedGarron Family Trust v. The QueenJuly 21, 20062006-05-15 00:00:002011-01-07 00:00:002009 TCC 450Appealed to Higher CourtDisposition of shares of Canadian Corporation by Barbados Trusts. The Garron Family Trust matters were heard along with St. Michael Trust Corporation as Trustee of Fundy and Sumersby Settlements. Different result for Garron Trust matters from the St. Michael Trust.Trust ResidencyGAARDismissedAllowedAppealedAppealedNAJudith WoodsElizabeth Chasson
Margaret Nott
Martin Beaudry
Douglas H. Mathew
Matthew G. Williams
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29381/index.do
10482009-06-03 00:00:00Collins & Aikman Products Co.TCC2006-722(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=118959Stikeman Elliott LLPTax BenefitsClosedCollins & Aikman Products Co. v. The QueenOctober 7, 20082006-03-06 00:00:002010-10-26 00:00:00 2009 TCC 299Appealed to Higher CourtReorganization of capital to retrun PUC to non-resident shareholder.GAARAllowedAppealedAppealedNAPatrick J. BoyleFranco Calabrese
Jenny Mboutsiadis
Sandra K.S. Tsui
Clifford L. Rand
Susan Thomson
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29261/index.do
10462009-05-25 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2009-05-25 00:00:002005-06-14 00:00:002017-01-09 00:00:002009 TCC 304AllowedCrown motion for pre-hearing discovery of witness in declining health (i.e. de bene esse).Procedural MotionAllowedHERSHFIELD J.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29269/index.do
10322009-05-21 00:00:00Copthorne Holdings Ltd.FCAA-416-07

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holding Ltd. v. CanadaFebruary 11, 20092002-04-10 00:00:001970-01-01 00:00:002009 FCA 163Appealed to Higher CourtReorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated.GAARDismissedAppealedAppealedNARYER J.A. (DESJARDINS J.A., EVANS J.A. concurring)Eric Noble
Franco Calabrese
Martin Beaudry
Richard W. Pound
Pierre-Louis Le Saunier
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36428/index.do
10512009-04-29 00:00:00Lehigh Cement LimitedTCC2007-2107(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=125288Thorsteinssons LLPWithholding of TaxClosedLehigh Cement Limited v. The Queen2008-10-16 00:00:002007-04-30 00:00:002010-05-26 00:00:002009 TCC 237Allowed16(1)GAARAllowedAllowedAppealedAppealedYesMurray A. MoganDaniel Bourgeois, Ronald MacPheeWarren J.A. Mitchell, Q.C.,
Mathew Williams
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29208/index.do
10422009-04-16 00:00:00LandrusFCAA-265-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseAird & Berlis LLPDeduction of LossClosedCanada v. Landrus2009-03-26 00:00:002004-07-19 00:00:002009-04-16 00:00:002009 FCA 113AllowedGAARAllowed01YesNoël J.A., Desjardins J.A., Trudel J.A.Franco Calabrese
Martin Beaudry
Louise R. Summerhill
Christopher Dunn
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36383/index.do 199414.34.75
10462009-03-16 00:00:00KossowFCAA-385-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. The Queen2009-03-11 00:00:002005-06-14 00:00:001970-01-01 00:00:002009 FCA 83DismissedTaxpayer appeal of dismissed TCC motion to strike pleadings. Two further taxpayer procedural motions dismissed (i.e. to adduce new evidence; and, amend pleadings).Procedural MotionDismissed00LÉTOURNEAU J.A. NADON J.A.
TRUDEL J.A.
https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36348/index.do
10462009-01-29 00:00:00KossowFCAA-385-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. CanadaWritten2005-06-14 00:00:001970-01-01 00:00:002009 FCA 26Allowed in PartLeave to admit new evidenceNew EvidenceAllowed in Part00NoEvans J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36299/index.do?q=Kossow
10272009-01-15 00:00:00MacKaySCCNo. 32616https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32616McCarthy Tetrault LLPIncome Tax AvoidanceClosedMackay v. Her Majest The QueenWritten2001-06-21 00:00:001970-01-01 00:00:00No. 32616DismissedApplication for Leave to AppealApplication of Leave to AppealDismissedProcedural MotionProcedural MotionNALebel J. Deschamps J.https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11010/index.do
10332009-01-08 00:00:00LipsonSCCNo. 32041https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32041McCarthy Tetrault LLPInterest DeductionClosedLipson v. Canada1970-01-01 00:00:002002-05-16 00:00:002009-01-08 00:00:002009 SCC 1DismissedGAARDismissed10YesLeBel J. (Fish, Abella and Charron JJ. concurring)Binnie J. (Deschamps J. concurring), Rothstein J.Edwin G. Kroft10http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2670/index.do 199414.036.65
10402008-10-21 00:00:00Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) FCAA-487-07

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOgilvy Renault LLPCapital GainClosedAventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine 2008-10-21 00:00:002003-11-05 00:00:001970-01-01 00:00:002008 FCA 316Procedural MotionProcedural MotionDismissedProcedural MotionProcedural MotionNANOËL J.A. NADON J.A. TRUDEL J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36181/index.do
10462008-09-04 00:00:00KossowFCAA-385-08

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseRichler and TariCharitable DonationsClosedKossow v. The QueenWritten2005-06-14 00:00:001970-01-01 00:00:002008 FCA 254AllowedMotion for stay by taxpayer of TCC matter pending resolution of FCA matterProcedural MotionAllowed00NoRYER J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36207/index.do
10502008-08-19 00:00:00RemaiTCC2007-1132(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=124430Bennett Jones LLPCharitable DonationsClosedRemai v. The Queen2008-04-24 00:00:002007-02-07 00:00:002009-11-27 00:00:002008 TCC 344AllowedArm's Length StatusGAARAllowedAllowedAppealedAppealedYesEugene P. RossiterBonnie MoonCurtis R. Stewart
Jasmine Sidhu
http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28836/index.do
10462008-07-18 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The Queen2008-06-16 00:00:002005-06-14 00:00:002017-01-09 00:00:002008 TCC 422DismissedProcedural MotionDismissed00NAValerie A. MillerArnold H. BornsteinA. Christina Tarihttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28778/index.do
10272008-03-19 00:00:00MackayFCAA-149-07

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPTransfer of Losses, GAARClosedCanada v. Mackay2008-02-07 00:00:002001-06-21 00:00:002008-03-19 00:00:002008 FCA 105AllowedGAARAllowed10YesSHARLOW J.A., DÉCARY J.A., TRUDEL J.A.Robert Carvalho
Ron Wilhelm
Edwin Kroft
Elizabeth Junkin
Laura Zumpano
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35926/index.do 199314.226.75
10322007-08-28 00:00:00Copthorne Holdings Ltd TCC2002-1316(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holdings Ltd v. The QueenNovember 30, 20062002-04-10 00:00:002009-06-02 00:00:002007 TCC 481Appealed to Higher CourtReorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated.GAARPenaltiesDismissedAllowedAppealedAppealedNADiane CampbellEric Noble
Franco Calabrese
Martin Beaudry
Richard W. Pound, Q.C.,
Pierre-Louis Le Saunier
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/28877/index.do
10432007-06-13 00:00:00MIL (Investments) S.A.FCAA-416-06

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPTax Treaty, GAARClosedCanada v. MIL (Investments) S.A.2007-06-13 00:00:002004-08-17 00:00:002007-06-13 00:00:002007 FCA 236DismissedGAAR - Luxembourg TreatyGAARDismissed01YesDÉCARY J.A., SEXTON J.A., PELLETIER J.A.Robert CarvalhoWarren J.A. Mitchell, Q.C.01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35655/index.do 199610.452.82
10422007-05-02 00:00:00LandrusTCC2004-3026(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111192Aird & Berlis LLPGeneral Anti Avoidance Rule - GAARClosedLandrus v. The Queen2007-05-15 00:00:002004-07-19 00:00:002009-05-06 00:00:002008 TCC 274Appealed to Higher CourtGAARAllowedAppealedAppealedNABrent ParisFranco CalabreseLouise R. Summerhillhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28635/index.do
10332007-03-16 00:00:00LipsonFCAA-230-06

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest DeductionClosedLipson v. Canada2007-03-06 00:00:002002-05-16 00:00:001970-01-01 00:00:002007 FCA 113Appealed to Higher CourtGAARDismissedAppealedAppealedNADÉCARY J.A., NOËL J.A., SEXTON J.A.J. Paul Malette, Q.C.
J.S. Gill, Q.C.
Edwin G. Krofthttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35523/index.do
10272007-02-21 00:00:00MacKayTCC2001-2301(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=94649McCarthy Tetrault LLPIncome Tax AvoidanceClosedMacKay v. The Queen2011-04-03 00:00:002001-06-21 00:00:002008-07-14 00:00:002007 TCC 94Appealed to Higher CourtGAARAllowedAppealedAppealedNADiane CampbellRobert Carvalho,
Ron Wilhelm
Edwin G. Kroft, Elizabeth Junkinhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26596/index.do
10472007-01-26 00:00:00Honeywell LimitedFCAA-406-06

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOsler, Hoskin & Harcourt LLPTax BenefitsClosedCanada v. Honeywell Limited2007-01-16 00:00:002005-07-15 00:00:002008-06-09 00:00:002007 FCA 22Dismissedhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35447/index.do19989.452.9Case withdrawn June 9, 2008
10372007-01-22 00:00:00McMullenTCC2003-1663(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104565Gowling Lafleur Henderson LLPCapital GainClosedMcMullen v. The Queen2005-10-03 00:00:002003-04-30 00:00:002007-06-18 00:00:002007 TCC 16Allowed84(2)GAARAllowedAllowed01YesLucie Lamarre
Ifeanyi Nwachukwu,
Ernest Wheeler
Terry D. McEwan01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27444/index.do199511.474.14
10342007-01-17 00:00:00XCO Investments Ltd.FCAA-612-05

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPAllocation of Partnership funds, GAARClosedXCO Investments Ltd. v. The Queen2007-01-17 00:00:002002-05-22 00:00:002007-01-17 00:00:002007 FCA 53DismissedSubsection 103(1)GAARDismissedNot determined10NoLÉTOURNEAU J.A., EVANS J.A., MALONE J.A.Mr. R. Carvalho, Gavin LairdCraig C. Sturrock00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35439/index.do199313.054.66
10402006-11-29 00:00:00Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) TCC2003-4034(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=107215Ogilvy Renault LLPCapital GainClosedAventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine 2006-11-29 00:00:002003-11-05 00:00:002009-12-17 00:00:002007 TCC 629Procedural MotionProcedural MotionDismissed00NALucie LamarreJosée TremblayWilfrid Lefebvre
Lysane Tougas
00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28045/index.do199414.976.12
10452006-10-03 00:00:00KlaboeTCC2005-1906(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115260Fraser Milner CasgrainCapital GainClosedKlaboe v. The Queen2006-10-03 00:00:002005-06-08 00:00:002014-07-28 00:00:002007 TCC 239Procedural MotionProcedural MotionAllowed in Part00NAAlexander A. SarchukRobert CarvalhoJoel Nitikman00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27656/index.do199914.589.14
10472006-09-26 00:00:00Honeywell LimitedTCC2005-2502(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798Osler, Hoskin & Harcourt LLPTax BenefitsClosedHoneywell Limited v. The QueenMay 31, 20062005-07-15 00:00:002008-07-07 00:00:002006 TCC 327Procedural MotionSecond tier finance company.Procedural MotionAllowed00NADonald G.H. BowmanLuther P. Chambers, Q.C., Pascal TétraultAl Meghji, Martha MacDonaldhttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/27615/index.do
10432006-08-18 00:00:00MIL (Investments) S ATCC2004-3354(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561Thorsteinssons LLPIncome Tax AvoidanceClosedMIL (Investments) S A v. The Queen2006-07-17 00:00:002004-08-17 00:00:002007-07-25 00:00:002006 TCC 460Appealed to Higher CourtGAAR - Luxembourg TreatyGAARAllowedAppealedAppealedNARonald D. BellRobert Carvalho, David Jacyk, Michael TaylorWarren J.A. Mitchell, Q.C., Matthew Williamshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27283/index.do
10472006-06-22 00:00:00Honeywell LimitedTCC2005-2502(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798Osler, Hoskin & Harcourt LLPTax BenefitsClosedHoneywell Limited v. The QueenMay 31, 20062005-07-15 00:00:002008-07-07 00:00:002006 TCC 325Procedural MotionSecond tier finance company.Procedural MotionAllowed00NADonald G.H. BowmanLuther P. Chambers, Q.C., Pascal TétraultAl Meghji, Martha MacDonaldhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27174/index.do
10412006-06-12 00:00:00Ceco Operations Ltd.TCC2004-2878(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111004Fraser Milner CasgrainGeneral Anti Avoidance Rule - GAARClosedCeco Operations Ltd. v. The QueenOctober 26, 20052004-07-06 00:00:002007-04-23 00:00:002006 TCC 256Dismissed97(2)GAARDismissedDismissed10YesMichael J. BonnerRobert Carvalho
Susan Wong
Bruce Senkpiel
Joel A. Nitikman, Lynn Jenkins10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22798/index.do19988.322.8This case was appealed to the FCA, but later withdrawn.
10332006-04-19 00:00:00LipsonTCC2002-1862(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99193Fogler, RubinoffInterest ExpensesClosedLipson v. The Queen2006-02-22 00:00:002002-05-16 00:00:002007-03-28 00:00:002006 TCC 148Appealed to Higher CourtGAARDismissedAppealedAppealedNADonald G.H. BowmanJag Gill, Q.C.Peter K. Gusellehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27095/index.do
10432006-03-30 00:00:00MIL (Investments) S ATCC2004-3354(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561Thorsteinssons LLPIncome Tax AvoidanceClosedMIL (Investments) S A v. The Queen2006-02-22 00:00:002004-08-17 00:00:002007-07-25 00:00:002006 TCC 208Procedural MotionCrown motions to compel answers and documents from Payer who claimed solicitor-client privilege over documents.Procedural MotionAllowed in PartProcedural MotionProcedural MotionNAWOODS J.A.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26992/index.do
10462006-03-14 00:00:00KossowTCC2005-1974(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322Richler and TariCharitable DonationsClosedKossow v. The QueenFebruary 28 20062005-06-14 00:00:002017-01-09 00:00:002006 TCC 151Appealed to Higher Court118.1 - Leveraged DonationGAARDismissedAppealedAppealedNADonald G.H. BowmanCraig MawA. Christina Tarihttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27246/index.do
10392006-02-16 00:00:00DesmaraisTCC2003-2952(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105974BCF s.e.r.c.r.l.Income Tax AvoidanceClosedDesmarais v. The QueenSeptember 7, 20052003-08-15 00:00:002006-05-17 00:00:002006 TCC 44DismissedGAAR - Surplus StripGAARDismissed10YesPierre ArchambaultRichard Gobeil, Justine MaloneSerge Fournier10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27194/index.do19978.382.76
10382006-01-13 00:00:00OversTCC2003-1989(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104958Couzin Taylor LLPGeneral Anti Avoidance Rule - GAARClosedOvers v. The Queen2005-05-18 00:00:002003-05-29 00:00:002006-05-08 00:00:002006 TCC 26Allowed74.1 - Income AttributionGAARAllowedAllowed01YesLeslie M. LittlePatricia LeeRoger Taylor, Michele Anderson01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26719/index.do19996.362.95
10092006-01-05 00:00:00Water's Edge Village Estates (Phase II) Ltd. FCAA-55-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBoughton Peterson Yang AndersonBusiness LossClosedWater's Edge Village Estates (Phase II) Ltd. v. CanadaWritten1997-10-01 00:00:001970-01-01 00:00:002006 FCA 4Costs fixedCosts fixed.Procedural MotionAllowed00NoAssessment Officerhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34273/index.do?q=2006+FCA+4
10362005-11-28 00:00:00L. Mark EvansTCC2003-966(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=103677Olson LemonsGeneral Anti Avoidance Rule - GAARClosedEvans v. The QueenOctober 17, 20052003-03-05 00:00:002006-03-22 00:00:002005 TCC 684AllowedGAAR - Surplus StripGAARAllowed01YesDonald G.H. BowmanJohn O'Callaghan, Jon Gilbert Clyde R. Davis, Robert Donald01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26957/index.do19978.233.05
10342005-11-14 00:00:00XCO Investments Ltd.TCC2002-2024(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99398Thorsteinssons LLPGeneral Anti Avoidance Rule - GAARClosedXCO Investments Ltd. v. The QueenSpetember 7, 20052002-05-22 00:00:002007-02-14 00:00:002005 TCC 655Appealed to Higher CourtSubsection 103(1)GAARDismissedAppeal DismissedAppealedAppealedNoDonald G.H. BowmanMr. R. Carvalho, Gavin LairdCraig C. Sturrockhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26601/index.do199313.134.74
10352005-11-03 00:00:00Univar Canada Ltd.TCC2002-4202(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=101855Mccarthy Tetrault LLPIncome Tax AvoidanceClosedUnivar Canada Ltd. v. The QueenN/A2002-11-05 00:00:002006-09-28 00:00:002005 TCC 723AllowedSubsection 95(6)GAARAllowedAllowed01YesRonald D. BellMr. L. Chambers, Q.C., Mr. R. CarvalhoMr. E. Kroft, Ms. E. Junkin01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27902/index.do19969.753.9
10302005-10-19 00:00:00Canada Trustco Mortgage Co.SCCNo. 30290https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30290Stewart McKelveyCapital Cost AllowanceClosedCanada v. Canada Trustco Mortgage Co.March 8, 20052002-03-25 00:00:002005-10-19 00:00:002005 SCC 54DismissedGAARDismissed01YesMcLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, LouiseMr. Al Meghji
Ms. Monica Biringer
01http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2288/index.do19977.813.57
10162005-10-19 00:00:00Mathew (Includes Kaulius)SCCNo. 30067https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30067Kim Hansen Law CorporationNon capital lossesClosedMathew v. Canada1970-01-01 00:00:001998-11-17 00:00:002005-10-19 00:00:002005 SCC 55DismissedLosses from mortgage partnership.GAARDismissed10YesMcLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, LouiseKim Hansen10http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2289/index.do199311.816.93
10322005-08-03 00:00:00Copthorne Holdings Ltd.TCC2002-1316(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573Stikeman Elliott LLPGeneral Anti Avoidance Rule - GAARClosedCopthorne Holdings Ltd. v. Canada2005-05-06 00:00:002002-04-10 00:00:002009-06-02 00:00:002005 TCC 491Procedural MotionCrown motion to compel documents from taxpayer claiming solicitor-client privilege. Procedural MotionProcedural MotionProcedural MotionNARIP J.A.https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27094/index.do
10312005-03-23 00:00:00BrouilletteTCC2002-1228(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98468Matte Bouchard
Income from DividendsClosedBrouillette v. The QueenNovember 17, 20042002-04-02 00:00:002005-08-22 00:00:002005 TCC 203AllowedArm's Length Status/S. 84.1GAARAllowedAllowed - Bona Fide Purpose01YesLouise Lamarre ProulxPierre Cossette, Anick ProvencherJacques Matte01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25205/index.do19959.653.39
10282004-10-29 00:00:00HoweTCC2001-2716(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=95085Thorsteinssons LLPBusiness Loss-Partnershi[ClosedHowe v. The Queen2004-03-29 00:00:002001-07-11 00:00:002005-01-19 00:00:002004 TCC 719AllowedAt Risk AmountsGAARAllowedAllowed01YesRonald D. BellLynn M. Burch, Pam MeneguzziDavid R. Davies, Samantha Mason01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26301/index.do19959.063.53
10202004-05-20 00:00:00CIT Financial Ltd.FCAA-455-03

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCIT Financial Ltd. v. CanadaMay 18, 20041999-08-13 00:00:002004-05-20 00:00:002004 FCA 201DismissedCCA on Software Leasing transaction, FMV, GAARSection 69GAARDismissedNo Finding01NoJ. Edgar Sexton, Robert Décary, B. MaloneMs. Alexandra BrownMr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davies00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31431/index.do 199310.394.77
10302004-02-11 00:00:00Canada Trustco Mortgage Company FCAA-262-03

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseStewart McKelveyCapital Cost AllowanceClosedCanada Trustco Mortgage Company v. The QueenFebruary 11, 20042002-03-25 00:00:001970-01-01 00:00:002004 FCA 67Appealed to Higher CourtGAARDismissedAppealedAppealedNAROTHSTEIN J.A., EVANS J.A., PELLETIER J.A.Deen C. OlsenMr. Al Meghji
Ms. Monica Biringer
00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34795/index.do
10232004-01-26 00:00:00Imperial Oil Ltd.FCAA-548-02

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https://apps.fca-caf.gc.ca/pq/IndexingQueries/infp_RE_info_e.php?court_no=A-548-02&select_court=AOsler, Hoskin & Harcourt LLPIncome Tax AvoidanceClosedCanada v. Imperial Oil Ltd.2003-10-01 00:00:002000-05-17 00:00:002004-01-26 00:00:002004 FCA 36DismissedGAARDismissed01YesSTRAYER J.A., LINDEN J.A.
EVANS J.A.
Mr. Ian MacGregor, Ms. Deen OlsenMr. Al Meghji
Mr. Gerald Grenon
01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32310/index.do199310.083.7
10162003-10-07 00:00:00Eugene Kaulius (includes Douglas Mathews)FCAA-346-02

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseKim Hansen Law CorporationNon capital lossesClosedMathew (Kaulius) v. CanadaSeptember 15, 20031998-11-17 00:00:001970-01-01 00:00:002003 FCA 371Appealed to Higher CourtLosses from mortgage partnership.GAARDismissedAppealedAppealedNALINDEN J.A., ROTHSTEIN J.A., SEXTON J.A.Morris RosenbergKim Hansen
David J. Martin
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32111/index.do
10202003-09-05 00:00:00CIT Financial Ltd.TCC1999-3593(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84892McCarthy Tetrault LLPInterest ExpensesClosedCIT Financial Ltd. v. The QueenJuly 3, 20031999-08-13 00:00:002004-06-23 00:00:002003 TCC 544Appealed to Higher CourtCCA on Software Leasing transaction, FMV, GAARSection 69GAARAllowedDismissedAppealedAppealedNADonald G.H. BowmanMs. Alexandra Brown, Kathryn Philpott, Ruth DickMr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davieshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25163/index.doGAAR would not be applied if section 69 not applied first.
10302003-05-07 00:00:00Canada Trustco Mortgage CompanyTCC2002-1155(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98396Stewart McKelveyCapital Cost AllowanceClosedThe Queen v. Canada Trustco Mortgage CompanyFebruary 17, 20032002-03-25 00:00:002004-03-08 00:00:002003 TCC 215Appealed to Higher CourtGAARAllowedAppealedAppealedNACampbell J. MillerAlexandra Brown, Michelle FarrellAl Meghji, Monica Biringer00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25231/index.do
10222003-04-04 00:00:00LoyensTCC2000-998(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=87587Giffen and PartnersTransfer of Property s. 160(1), General Anti Avoidance Rule - GAARClosedLoyens v. The Queen2002-10-29 00:00:002000-02-24 00:00:002003-08-25 00:00:002003 TCC 214AllowedShamGAARAllowedAllowed01YesDiane CampbellRichard Gobeil, Roger Leclaire, Nicolas SimardKeith M. Trussler, Rebecca Krasnor01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26611/index.do19939.653.5
10242003-03-27 00:00:00S.T.B. Holdings Ltd.SCCNo. 29517https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29517Fraser Milner CasgrainApplication for Leave to AppealClosedS.T.B. Holdings Ltd. v. Her Majesty the Queen2003-03-27 00:00:002000-07-12 00:00:001970-01-01 00:00:0029517DismissedMotion for Leave to Appeal dismissed with costsLeave to AppealDismissed00Nohttps://decisions.scc-csc.ca/scc-csc/news/en/item/1690/index.do?q=29517
10092003-03-20 00:00:00Water's Edge Village Estates (Phase II) Ltd. SCCNo. 29392https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392Boughton Law CorporationBusiness LossClosedWater's Edge Village Estates (Phase II) Ltd. v. CanadaWritten1997-10-01 00:00:001970-01-01 00:00:00No. 29392Dismissed with CostsMotion for Leave to Appeal dismissed with costsProceduralDismissed00Nohttps://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392
10182002-12-19 00:00:00Jabin Investments Ltd.FCAA-717-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseThorsteinssons LLPIncome Tax AvoidanceClosedCanada v. Jabin Investments Ltd.2002-12-19 00:00:001999-04-08 00:00:002002-12-19 00:00:002002 FCA 520DismissedGAAR - Debt ParkingGAARAllowed01YesROTHSTEIN J.A., PELLETIER J.A., MALONE J.A.Robert Carvalho, Brent Paris, Eric DouglasWarren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gill01https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31727/index.do19929.973.7
10152002-11-01 00:00:00Produits Forestiers Donohue Inc.FCAA-502-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseNorton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Business Investment LossClosedCanada v. Produits Forestiers Donohue Inc.October 24 20021998-10-16 00:00:002002-11-01 00:00:002002 FCA 422DismissedGAARDismissed01YesNOËL J.A., DESJARDINS J.A., PELLETIER J.A. Chantal Jacquier
Jane Meagher
Wilfrid Lefebvre01http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31342/index.do199011.844.05
10242002-10-15 00:00:00S.T.B. Holdings Ltd.FCAA-747-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseFraser Milner CasgrainGeneral Anti Avoidance Rule - GAARClosedS.T.B. Holdings Ltd. v. Canada2001-11-23 00:00:002000-07-12 00:00:001970-01-01 00:00:002002 FCA 386DismissedProcedural Motion - 245(7)Dismissed00LÉTOURNEAU J.A.
DÉCARY J.A., LINDEN J.A.
Mr. Robert CarvalhoMr. Gordon Funt, Ms. Laurie Mathisonhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31567/index.doNo score since it was a procedural motion.
10292002-08-26 00:00:00Fraser Milner Casgrain LLP and Gilbert SchmunkFCT-510-02N/AFraser Milner CasgrainApplication for Judicial ReviewClosedFraser Milner Casgrain LLP v. Canada (Minister of National Revenue)August 26, 20022002-03-22 00:00:001970-01-01 00:00:002002 FCT 912AllowedProcedural Motion to Quash Requirements in Ceco231.2 Requirement ValidityAllowed00NAEleanor R. DawsonLori Mathison
Robert Carvalho
Gordon Funthttp://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40583/index.do
10232002-07-31 00:00:00Imperial Oil Ltd.TCC2000-2233(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=88926Donahue Ernst & Young LLPBusiness expensesClosedImperial Oil Limited v. The Queen2001-05-03 00:00:002000-05-17 00:00:002004-10-26 00:00:0056 DTC 1954Appealed to Higher CourtGAARAllowedAppealedAppealedMurray A. MoganJ.E. (Ted) Fulcher, Rhonda NahorniakAl Meghji, Gerald A. Grenonhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25371/index.do
10092002-07-09 00:00:00Water's Edge Village Estates (Phase II) Ltd. FCAA-55-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseBoughton Law CorporationBusiness LossClosedWater's Edge Village Estates (Phase II) Ltd. v. CanadaMay 27, 20021997-10-01 00:00:002002-07-09 00:00:002002 FCA 291DismissedAcquisition of an LUS LP interest to access terminal losses on computer hardware.GAARGAARAllowedDismissed10YesNOEL J.A.
DESJARDINS J.A. LINDEN J. A.
George CadmanMargaret Stanier
Patricia Babcock
10http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32074/index.do19929.534.77This is an appeal from Duncan.
10262002-05-21 00:00:00WebsterFCAA-431-01

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDonahue Ernst & Young LLPPreliminary Question of LawClosedCanada v. Webster2002-04-17 00:00:002000-12-08 00:00:001970-01-01 00:00:002002 FCA 205AllowedAppeal of a TCC dismissal of Crown application to determine a question of law (Rule 58.1(a) TCCR).Procedural MotionAllowedRothstein J.A.
Nadon J.A.
Strayer J.A.Wendy Burnham, Deborah HorowitzAl Meghji
Edward Rowe
00http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32359/index.do
10162002-05-03 00:00:00Douglas MathewTCC1999-464(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302Kim Hansen Law CorporationNon capital lossesClosedMathew v. The QueenJuly 26, 20011998-11-17 00:00:002003-10-15 00:00:002002 CanLII 46779 (TCC)Appealed to Higher CourtLosses from mortgage partnership.GAARDismissedAppealedAppealedPierre R. DussaultLuther P. Chambers, Q.C.
Robert Carvalho
Kim Hansen
David J. Martin
Letitia Sears
http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/22553/index.do
10252002-04-30 00:00:00Frederick W. HillTCC2000-3636(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90462Thorsteinssons LLPnon capital lossesClosedHill v. The QueenFebruary 18, 20022000-08-18 00:00:00August 15, 200256 DTC 1749Allowed20(1)(c), REOPGAARAllowedAllowed01YesCampbell J. MillerRobert Gosman, Jeff Pniowsky Ian Gamble, Warren J.A. Mitchell01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24937/index.do19965.621.99
10042002-03-12 00:00:00Canadian Pacific Ltd.FCAA-701-00

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Click here, select Search by Court Number under Both and enter A-701-00McCarthy Tetrault LLPCostsClosedCanada v. Canadian Pacific Ltd.Written Representations1995-10-25 00:00:001970-01-01 00:00:002002 FCA 98DismissedCostsDismissedCostsCostsNoSTRAYER J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33669/index.do?q=2002+FCA+98
10042001-12-21 00:00:00Canadian Pacific Ltd.FCAA-701-00

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCanada v. Canadian Pacific Ltd.2001-11-07 00:00:001995-10-25 00:00:002001-12-21 00:00:002001 FCA 398DismissedGAARDismissed01YesSEXTON01https://reports.fja-cmf.gc.ca/fja-cmf/j/en/item/332500/index.do199010.986.16
10242001-12-20 00:00:00S.T.B. Holdings Ltd.TCC2000-3248(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017Davis and CompanyGeneral Anti Avoidance Rule - GAARClosedS.T.B. Holdings Ltd. v. The Queen2001-11-23 00:00:002000-07-12 00:00:00October 20, 201156 DTC 1254Appealed to Higher CourtProcedural - GAAR - 245(7)GAARAllowedAppealedAppealedNACampbell J. MillerRobert CarvalhoGordon S. Funthttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24911/index.do
10182001-11-15 00:00:00Jabin Investments Ltd.TCC1999-2166(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=83162 Thorsteinssons LLPIncome Tax AvoidanceClosedJabin Investments Ltd. v. The Queen2001-09-17 00:00:001999-04-08 00:00:00January 14, 200355 DTC 1002AllowedGAAR - Debt ParkingGAARAllowedAppealedAppealedYesPeter Dean HamlynRobert Carvalho, Brent Paris, Eric DouglasWarren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gillhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25303/index.do
10052001-09-11 00:00:00OSFC Holdings Ltd.FCAA-424-99

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseOgilvy Renault LLPNon-capital LossesClosedOSFC Holdings Ltd. v. The QueenN/A1997-02-04 00:00:002001-09-11 00:00:002001 FCA 260DismissedAppeal of TCC judgement dissallowing the transfer of losses. The trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. This is the first time the FCA dealt with s. 245 (GAAR).Partnership ExistenceGAARDismissedDismissed10YesROTHSTEIN J.A.N/AN/AWilfrid Lefebvre10https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31904/index.do 19937.74.6
10262001-07-18 00:00:00WebsterTCC2000-5038(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=91973Donahue Ernst & Young LLPPreliminary Question of LawClosedCanada v. Webster2001-07-05 00:00:002000-12-08 00:00:00September 23, 200955 DTC 738Appealed to Higher CourtCrown application for determination of law (Rule 58.1(a) TCCR) dismissed. Payer deducted the purchase price of seismic data using, in part, a promissory note. Crown wanted the promissory note determined a contingent liability.AppealedAppealedhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24303/index.do?q=Webster
10162001-07-18 00:00:00Douglas MathewTCC1999-464(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302Kim Hansen Law CorporationNon capital lossesClosedMathew v. The Queen2001-07-03 00:00:001998-11-17 00:00:00October 15, 20032001 CanLII 59489 (TCC)DismissedCrown defeated on motion to admit expert report and opinions of expert witness. Admissiability of Expert reports and expert opinion evidenceDismissedProcedural MotionProcedural MotionNoPierre R. Dussaulthttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24285/index.do
10152001-06-13 00:00:00Produits Forestiers Donohue Inc.TCC98-2655(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=61025 Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l.Business Investment LossClosedProduits Forestiers Donohue Inc. v. The Queen1970-01-01 00:00:001998-10-16 00:00:00November 14, 200255 DTC 586Appealed to Higher CourtGAARABILAllowedAbandonedAppealedAppealedNAPierre Archambaulthttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24571/index.do
10132001-03-23 00:00:00Rousseau-HouleTCC 98-1946(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60158 Beauvais, Truchon et AssociésInterest ExpensesClosedRousseau-Houle v. The Queen1970-01-01 00:00:001998-07-29 00:00:002003-11-18 00:00:0055 DTC 250AllowedGAAR - Separation of debt and CCA on Rental PropertyGAAR20(1)(c)AllowedAllowed01YesPierre Archambault01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24418/index.do199012.895.31
10112001-03-23 00:00:00Engelbert FredetteTCC98-1340(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=59420Gaetan DroletCapital Cost AllowanceClosedFredette v. The QueenJune 13, 20001998-05-19 00:00:00June 6, 200155 DTC 621DismissedUse of stacked partnerships to defer income and allow higher interest deduction.GAARDismissed10YesPierre Archambault10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24449/index.do19919.443.05
10172001-03-09 00:00:00Ventes d'autos Giordano Inc.TCC1999-1170(GST)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=82124McMillan Binch MendelsohnInput Tax CreditsClosedVentes d'autos Giordano Inc. v. The QueenN/A1999-02-22 00:00:00March 19, 20022001 CanLII 505 (TCC)AllowedGST GAARGST 169(1)GAARAllowed01YesPierre Archambault01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24011/index.do19956.223.07
10142001-02-19 00:00:00Dennis GeranskyTCC98-2383(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60693Stevenson Hood Thornton Beaubier LLP
Sale of SharesClosedGeransky v. The QueenFebruary 14, 20011998-09-16 00:00:002001-12-18 00:00:0055 DTC 243AllowedPlan developed by Greg Sherloski, EY to sell shares of a private cement company to Lafarge.84(2)GAARAllowedAllowed01YesDonald G.H. BowmanRobert Gosman, Esq.Beaty Beaubier, Esq.01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24712/index.do19946.973.26
10192001-02-14 00:00:00Silicate Holdings Ltd.TCC1999-3111(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84361Osler, Hoskin & Harcourt LLPExamination of CRA employeesClosedSilicate Holdings Ltd. v. The Queen2001-02-08 00:00:001999-07-06 00:00:00April 25, 200155 DTC 299AllowedPayer motion to compel documents and questioning from Crown when unredacted documents mistakenly released by Crown.Procedural MotionN/A00NoDavid W. Beaubierhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24746/index.do
10162001-01-24 00:00:00John GregoryTCC1999-488(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330N/ABusiness Loss - PartnershipClosedGregory v. The QueenN/A1998-11-19 00:00:00October 15, 200355 DTC 163Allowed in PartProcedural - Scheduling and ConsolidationProcedural MotionAllowed in PartAppealedNoBowmanhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24549/index.doThis case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion.
10122001-01-24 00:00:009000-6560 Québec inc.TCC98-1936(GST)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60146Heenan Blaikie s.e.n.c.r.l., srlFailure to Remit GSTClosed9000-6560 Québec inc. v. The QueenN/A1998-07-10 00:00:00April 12, 20022001 CanLII 506 (TCC)AllowedNative Reserve SalesGAARAllowedAllowed01YesPierre Archambault01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23984/index.do19965.283.76
10082001-01-08 00:00:00DuncanTCC97-2936(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56329Boughton Law CorporationBusiness LossClosedDuncan v. The QueenApril 20, 19991997-10-01 00:00:00July 19, 200255 DTC 96Appealed to Higher CourtPartnership ExistenceGAARDismissedDismissedAppealedAppealedNAEric A. Bowiehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24515/index.doThis case was appealed to the FCA, as Waters Edge.
10212000-10-27 00:00:00Merlis Investments Ltd.FCT-1814-99https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105238Mendelsohn Rosentzeig ShacterJudicial Review ClosedMerlis Investments Ltd. v. Canada (Minister of National Revenue)N/A1999-10-14 00:00:002005-01-25 00:00:0054 DTC 6634DismissedApplication for Judicial Review of GAAR DecisionGAARDismissed10YesJ. Pinard10http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40115/index.do19986.075.29
10042000-10-13 00:00:00Canadian Pacific Ltd.TCC95-3534(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293McCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. The Queen2010-10-13 00:00:001995-10-25 00:00:00January 4, 200254 DTC 2428AllowedAussie-Kiwi Loan Swap, identical to shell.GAARAllowedAppealedAppealedYesMichael J. Bonnerhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23568/index.do
10162000-10-11 00:00:00John GregoryFCAA-192-00

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseSole PractitionerBusiness Loss - PartnershipClosedCanada v. Gregory1970-01-01 00:00:001998-11-19 00:00:001970-01-01 00:00:0054 DTC 6561DismissedThese cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. Gregory failed to establish that GAAR provisions were unconstitutional.Procedural MotionAllowed00NoNOËL J.A.,
ROTHSTEIN J.A.
LÉTOURNEAU J.A.
http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31707/index.doThis case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion.
10002000-03-28 00:00:00Michelin North America (Canada) Inc.FCT-1525-95N/AMcMillan BinchFederal Sales Tax RefundClosedMichelin North America (Canada) Inc. v. Canada2000-02-29 00:00:00N/A1970-01-01 00:00:00[2000] 3 FCR 418Dismissed274(1) Excise Tax Act GST GAARGAARDismissed10YesJ. Blais10http://www.canlii.org/en/ca/fct/doc/2000/2000canlii17122/2000canlii17122.html
10162000-03-17 00:00:00John GregoryTCC1999-488(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330Business Loss - PartnershipClosedGregory v. The QueenJuly 26, 20011998-11-19 00:00:00October 15, 200354 DTC 2027DismissedThese cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. Procedural MotionNAAllowedNAAppealedAppealedDonald G.H. Bowman00http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23180/index.doThis case carried forward as Mathew and then Kaulius.
10042000-02-17 00:00:00Canadian Pacific Ltd.FCAA-480-98

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https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. Canada2000-02-17 00:00:001995-10-25 00:00:001970-01-01 00:00:0054 DTC 6174Remanded to Lower CourtGAARAllowed in PartRemandedRemandedYesROBERTSON J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33610/index.do?q=A-480-98
10041999-11-10 00:00:00Canadian Pacific Ltd.SCCNo. 27163https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=27163McCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Limited v. Her Majesty, The QueenN/A1995-10-25 00:00:001970-01-01 00:00:00No. 27163Remanded to Lower CourtGAARAllowedRemandedRemandedYesThe Chief Justice and McLachlin and Iacobucci JJ.https://decisions.scc-csc.ca/scc-csc/news/en/item/754/index.do?q=27163
10101999-06-25 00:00:00Jabs Construction Ltd.TCC98-827(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=63485Arvay FinlayIncome Tax AvoidanceClosedJabs Construction Ltd. v. The QueenN/A1998-04-07 00:00:00March 2, 20001999 CanLII 520 (TCC)AllowedThe taxpayer gifted 13 properties to a charity. The properties were sold by the charity and a portion of the proceeds loaned back to the gifting taxpayer.Legal Efficacy of TransactionGAARAllowedAllowed01YesDonald G.H. BowmanN/A01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23901/index.do19936.171.9
10051999-06-25 00:00:00OSFC Holdings Ltd.TCC97-225(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=55491Ogilvy Renault LLPNon-capital LossesClosedOSFC Holdings Ltd. v. The QueenN/A1997-01-24 00:00:00December 12, 200153 DTC 1044AllowedThe trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. E&Y believed that selling Standard Trust's ownership interest in the subsidiary partnerships (rather than selling the mortgages) would transfer losses on the poorly performing loans to the eventual purchaser along with the real property. Prior to purchasing Standard's partnership interest, OSFC required adjustments be made to the partnership agreement. Validity of PartnershipGAARAllowedDismissedAppealedAppealedYesEric A. BowieWilfrid Lefebvrehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22907/index.do
10041999-02-09 00:00:00Canadian Pacific Ltd.FCAA-480-98

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseMcCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. CanadaN/A1995-10-25 00:00:001970-01-01 00:00:0053 DTC 5132AllowedGAARAllowedAppealedAppealedYesLÉTOURNEAU J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34486/index.do?q=A-480-98
10071999-02-03 00:00:00NadeauTCC97-3019(IT)Ihttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56432Agent (son of tax payer)InformalClosedNadeau v. The QueenN/A1997-09-30 00:00:00June 7, 20001999 CanLII 484 (TCC)DismissedThe share structure of a second numbered corporation was manipulated to reduce a capital gain on the disposition of shares by an original numbered corporation. Both numbered companies were owned by the same taxpayersGAARN/ADismissed10YesAlain TardifN/AN/AN/A10http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24127/index.do19909.442.69
10061998-12-24 00:00:00Husky Oil Ltd.TCC97-1060(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=52943Felesky Flynn LLPNon-capital LossesClosedHusky Oil Ltd. v. The Queen1998-12-07 00:00:001997-03-27 00:00:00April 14, 19991998 CanLII 497 (TCC)AllowedHusky Oil formed a Bermuda corporation with an arms-length party (Bow Valley) to purchase an oil drill (i.e. capital equipment). When BermudaCo went bankrupt, Husky Oil formed a partnership to purchase the oil drill from BermudaCo. The CRA disallowed Husky Oil's from claiming its share of the drill's purchase price as a non-capital loss.ShamGAARAllowedAllowed01YesDavid W. Beaubier01http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23944/index.do198711.292.05
10041998-07-03 00:00:00Canadian Pacific Ltd.TCC95-3534(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293McCarthy Tetrault LLPInterest ExpensesClosedCanadian Pacific Ltd. v. The Queen1998-03-25 00:00:001995-10-25 00:00:00January 4, 2002N/AAllowedGAARAllowedAppealedAppealedYesN/A
10031997-07-17 00:00:00Owen Holdings LtdFCAA-542-96

Follow the link (right) to the FCA's Court File Database and search by party or number.
https://www.fca-caf.ca/en/pages/hearings/court-file-databaseDentons Canada LLPCompel Production of DocumentsClosedOwen Holdings Ltd v. Canada1997-06-19 00:00:001995-07-05 00:00:001970-01-01 00:00:0051 DTC 5401Allowed in PartCrown succeeds in overturning an order to produce documents excepting "technical interpretations". Dissenting Chief Justice would have allowed the Crown's appeal in full.Procedural MotionGAARAllowed in PartNo Finding00NoMARCEAU J.A.
HEALD D.J.
ISSAC C.J.N/AJoel Nitikmanhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35176/index.doNo score as it was a procedural motion.
10021997-06-30 00:00:00RMM Canadian Enterprises Inc. et al.TCCN/AN/ARMM Canadian Enterprises Inc. et al., v. The Queen - 97 DTC 3021970-01-01 00:00:001970-01-01 00:00:001970-01-01 00:00:00Dismissed84(2)GAARDismissedDismissed10YesDonald G.H. Bowman10
10011997-06-30 00:00:00McNichol et al. TCCN/AN/AMcNichol et al. v. The Queen - [1997] 2 C.T.C. 20881970-01-01 00:00:001970-01-01 00:00:001970-01-01 00:00:00DismissedGAARDismissed10YesTCJ Bonner10
10031996-09-06 00:00:00Owen Holdings Ltd.TCC95-2428(IT)Ghttps://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=41467Dentons Canada LLPCompel Production of DocumentsClosedOwen Holdings Ltd v. CanadaN/A1995-07-05 00:00:00August 13, 1998N/AAllowed in PartTaxpayer motion to compel Crown to produce documents allowed in part.DiscoveryGAARAllowed in PartNo Finding00NoN/AN/AN/AJoel NitikmanN/A
10001995-03-22 00:00:00Michelin Tires (Canada) Ltd.CITTN/AN/AClosedMichelin Tires (Canada) Ltd. v. Canada (National Revenue), 1995 CanLII 6892 (CA CITT)1970-01-01 00:00:001970-01-01 00:00:001970-01-01 00:00:00Appealed to Higher Court274(1) Excise Tax Act GST GAARGAARDismissedAppealedAppealedNAArthur B. Trudeau
Desmond Hallissey
Lise Bergeron
Frederick B. WoyiwadaDalton J. Albrecht Richard B. Thomashttp://www.canlii.org/en/ca/citt/doc/1995/1995canlii6892/1995canlii6892.html
CDN GAAR SCORE: Crown Taxpayer
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