Ref | Date of Decision | Initial Appellant Name | Court | Appeal # (linked) | Link to Appeal Docket | Firm(s) | Classification (Work in Progress) | Nature | Status | Case Name | Hearing Date | Date of Initial Notice of Appeal | Date File Closed or Latest Action | Citation | Disposition | Synopsis | Primary Issue | Secondary Issue | Outcome on Primary | Outcome on Secondary | Crown Score 48 (Post-Trustco 40) | Taxpayer Score 43 (Post-Trustco 28) | Decision on GAAR? Yes/No | Deciding Judge(s) | Dissenting Judge(s) | Crown Counsel | Taxpayer Counsel | Crown DoG Score 37 (Post-Trustco 29) | Taxpayer DoG Score 40 (Post-Trustco 26) | Link to Decision | Earliest Taxation Year | Number of Years Since End of Transaction Year to Resolution - 11.59 | Number of Years from Notice of Appeal to Most Recent Decision - 5.07 | Notes |
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Ref | Date of Decision | Initial Appellant Name | Court | Appeal # (linked) | Link to Appeal Docket | Firm(s) | Classification (Work in Progress) | Nature | Status | Case Name | Hearing Date | Date of Initial Notice of Appeal | Date File Closed or Latest Action | Citation | Disposition | Synopsis | Primary Issue | Secondary Issue | Outcome on Primary | Outcome on Secondary | Crown Score 48 (Post-Trustco 40) | Taxpayer Score 43 (Post-Trustco 28) | Decision on GAAR? Yes/No | Deciding Judge(s) | Dissenting Judge(s) | Crown Counsel | Taxpayer Counsel | Crown DoG Score 37 (Post-Trustco 29) | Taxpayer DoG Score 40 (Post-Trustco 26) | Link to Decision | Earliest Taxation Year | Number of Years Since End of Transaction Year to Resolution - 11.59 | Number of Years from Notice of Appeal to Most Recent Decision - 5.07 | Notes |
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1126 | 2024-05-09 00:00:00 | DAC Investment Holdings Inc. | TCC | 2021-1079(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=195045 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Heard | DAC Investment Holdings Inc. v. His Majesty The King | 2023-05-23 00:00:00 | 2021-05-05 00:00:00 | 2024-05-09 00:00:00 | 2024 TCC 63 | Allowed | Continuance out of Canada of CCPC. | GAAR | Allowed | 0 | 1 | Yes | The Honourable Justice Steven K. D’Arcy | Arnold H. Bornstein Christopher M. Bartlett | Matthew G. Williams Florence SauveBrittany D. Rossler | 0 | 1 | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521265/index.do | 2015 | 8.36 | 3.01 | |||||
1126 | 2024-05-06 00:00:00 | Investissements Hexagone Inc. | TCC | 2021-3205(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197408 | De Grandpré Chait S.E.N.C.R.L./LLP | Income tax avoidance, Allowable Business Investment Loss (ABIL) | Withdrawn | 1970-01-01 00:00:00 | 2021-12-23 00:00:00 | 2024-05-06 00:00:00 | Withdrawal accepted prior to hearing | ||||||||||||||||||||||
1112 | 2024-04-05 00:00:00 | 1192896 Alberta Ltd. | N/A | 2017-940(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175594 | Thorsteinssons LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Settled | 1970-01-01 00:00:00 | 2017-03-01 00:00:00 | 2024-04-05 00:00:00 | N/A | Adj. prior to hearing - Sine die | N/A | First docket I have seen in a GAAR case labelled, "Settled" | |||||||||||||||||||
1111 | 2024-03-11 00:00:00 | DEML Investments Limited | TCC | 2017-922(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175593 | McCarthy Tétrault LLP | General Anti Avoidance Rule - GAAR, Capital loss | Appealed to Higher Court | DEML INVESTMENTS LIMITED AND HIS MAJESTY THE KING | 2022-05-02 00:00:00 | 2017-02-28 00:00:00 | 2024-03-11 00:00:00 | 2023 TCC 27 | Dismissed | This is a general anti-avoidance rule (GAAR) matter, involving Canadian resource property (CRP) as defined in the federal Income Tax Act (Act). | GAAR | Dismissed | 1 | 0 | Yes | The Honourable Justice Bruce Russell | Grant Nash Carla Lamash | Anu Koshal Raj Koshal | 1 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521231/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2007 | 16.21 | 7.04 | |||||
1119 | 2024-03-07 00:00:00 | 3295940 Canada Inc. v. The Queen | FCA | A-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-database | EY Cabinet d'avocats | General Anti Avoidance Rule - GAAR, Capital gain | Decision Received from Federal Court | 3295940 CANADA INC. AND HER MAJESTY THE QUEEN | 2023-11-15 00:00:00 | 2017-11-29 00:00:00 | 2024-03-07 00:00:00 | 2024 FCA 42 | Allowed | A “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. | GAAR | Allowed | 0 | 1 | Yes | GOYETTE J.A. DE MONTIGNY C.J. HECKMAN J.A. | Yanick Houle Sara Jahanbakhsh | Roger Taylor Daniel Sandler Alexandra Auger | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521355/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2002 | 21.2 | 6.27 | Related Appeals: 2018-2246(IT)G Gestion Micsau Inc., |
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1128 | 2024-02-16 00:00:00 | Compass Group Canada Ltd. | TCC | 2022-1369(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198970 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | 1970-01-01 00:00:00 | 2022-05-18 00:00:00 | 2024-02-16 00:00:00 | Consent Allowed Prior To Hearing | ||||||||||||||||||||||
1125 | 2024-02-15 00:00:00 | Onex Corporation | TCC | 2021-2885(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197034 | Osler, Hoskin & Harcourt LLP | Withdrawal accepted prior to hearing | Closed | 1970-01-01 00:00:00 | 2021-11-18 00:00:00 | 2024-02-15 00:00:00 | Withdrawal accepted prior to hearing | ||||||||||||||||||||||
1098 | 2024-02-02 00:00:00 | Total Energy Services Inc. | TCC | 2016-367(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168905 | Bennet Jones LLP | Scientific Research & Development Credit, General Anti Avoidance Rule - GAAR | Settled | Total Energy Services Inc. v. The King | 2022-06-20 00:00:00 | 2016-01-27 00:00:00 | 2024-02-02 00:00:00 | 2024 TCC 12 | Dismissed | This is another loss–trading case. | GAAR | Dismissed | 1 | 0 | Yes | The Honourable Justice F.J. Pizzitelli | Matthew Turnell Neva Beckie Alexander Wind Eric Brown | Jehad Haymour Wesley Novotny Sophie Virji Anna Lekash | 1 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2010 | 13.1 | 8.02 | |||||
1092 | 2023-12-27 00:00:00 | Madison Pacific Properties | TCC | 2014-3959(IT)G | 2014-3959(IT)G | Thorsteinssons LLP | Capital loss, General Anti Avoidance Rule - GAAR | Appealed to Higher Court | MADISON PACIFIC PROPERTIES INC. v. HIS MAJESTY THE KING | 2020-11-10 00:00:00 | 2014-11-03 00:00:00 | 2023-12-27 00:00:00 | 2023 TCC 180 | Appealed to Higher Court | Loss-trading case. The appeal involves the application of the general anti-avoidance rule (the “GAAR”) to the Appellant’s deduction of net capital losses. | GAAR | Dismissed | 1 | 0 | Yes | The Honourable Justice David E. Graham | Perry 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 | 1 | 0 | 2023 TCC 180 | 2009 | 14 | 9.15 | Related Appeals: 2013-3888(IT)G 1073774 Properties Inc., 2018-540(IT)G Metro Vancouver Properties Corp., 2013-3885(IT)G MP Western Properties Inc., |
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1113 | 2023-12-13 00:00:00 | Husky Energy Inc. | TCC | 2017-1252(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175937 | McCarthy Tétrault LLP | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | HUSKY 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 00:00:00 | 2017-03-17 00:00:00 | 2023-12-13 00:00:00 | 2023 TCC 167 | Dismissed | Whether 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 Tax | GAAR | Allowed | Dismissed | 0 | 1 | Yes | The Honourable Justice John R. Owen | Pascal 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 | 0 | 1 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2003 | 19.96 | 6.75 | |||
1106 | 2023-11-30 00:00:00 | MMV Capital Partners Inc. | FCA | A-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-database | Deloitte Tax Law LLP | General Anti Avoidance Rule - GAAR, Non capital losses | Allowed | HIS MAJESTY THE KING v. MMV CAPITAL PARTNERS INC. | 2023-10-31 00:00:00 | December 1, 2016 | 2023-11-30 00:00:00 | 2023 FCA 234 | Allowed | Whether a misuse of loss use restriction rules in section 111. | GAAR | Allowed | 1 | 0 | Yes | MONAGHAN J.A. WOODS J.A. LASKIN J.A. | Perry Derksen Matthew Turnell Eric Brown | Michael Collinge Kevin Chan | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521296/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2011 | 11.92 | 7 | |||||
1120 | 2023-10-03 00:00:00 | Quebecor Inc. | TCC | 2018-979(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=181172 | Norton Rose Fulbright Canada | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | QUEBECOR INC. AND HIS MAJESTY THE KING | 2021-06-29 00:00:00 | 2018-03-15 00:00:00 | 2023-10-03 00:00:00 | 2023 TCC 142 | Allowed | Series of related party transaction to move ACB to shelter gain on sale of shares. | GAAR | Allowed | 0 | 1 | Yes | The Honourable Justice Sylvain Ouimet | Natalie Goulard Marie-Aimée Cantin Sara Jahanbakhsh | Wilfrid Lefebvre Catherine Dubé | 0 | 1 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521165/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2007 | 15.77 | 5.56 | |||||
1128 | 2023-09-27 00:00:00 | Canteen of Canada Limited | TCC | 2022-660(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198099 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | 1970-01-01 00:00:00 | 2022-03-04 00:00:00 | 2023-09-27 00:00:00 | Consent Allowed Prior To Hearing | ||||||||||||||||||||||
1125 | 2023-07-28 00:00:00 | 3077603 Nova Scotia Limited | TCC | 2021-2883(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197051 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | 1970-01-01 00:00:00 | 2021-11-18 00:00:00 | 2023-07-28 00:00:00 | Withdrawal accepted prior to hearing | ||||||||||||||||||||||
1105 | 2023-07-05 00:00:00 | Microbjo Properties Inc. | FCA | A-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-database | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Heard | Canada v. Microbjo Properties Inc. | 2020-09-21 00:00:00 | November 7, 2016 | 2023-07-05 00:00:00 | 2023 FCA 157 | Allowed | Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. | 160 Liability | GAAR | Allowed | Dismissed | 1 | 0 | Yes | NOËL C. BOIVIN J.A. GLEASON J.A. | Perry Derksen Laura Zumpano Eric Brown | Jacob Yau Yves St-Cyr Caroline Harrell | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521223/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2006 | 16.52 | 6.66 | Crown 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 |
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1091 | 2023-05-26 00:00:00 | Deans Knight Income Corporation | SCC | No. 39869 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39869 | Burnet Duckworth & Palmer LLP | General Anti Avoidance Rule - GAAR, iNput Tax Credits | Allowed | Deans Knight Income Corporation v. Her Majesty The Queen | 2022-11-02 00:00:00 | 2014-10-24 00:00:00 | 2023-05-26 00:00:00 | Deans Knight Income Corp. v. Canada, 2023 SCC 16 | Pending Appeal | GAAR | Allowed | 1 | 0 | Yes | Rowe J. (Wagner C.J. and Karakatsanis, Martin, Kasirer, Jamal and O’Bonsawin JJ. concurring) | Côté J. | Attorney General of Canada | Burnet, Duckworth & Palmer | 1 | 0 | https://www.canlii.org/en/ca/scc/doc/2023/2023scc16/2023scc16.html?resultIndex=18&resultId=10ee8c2ddd424422937be6a49ce1783a&searchId=2024-05-12T16:06:42:334/8a29fffed21948edac9f9cca0b2cb8ad&searchUrlHash=AAAAAQA0Iml0YSAyNDUiIG9yICJHQUFSIiBvciAiR2VuZXJhbCBBbnRpLWF2b2lkYW5jZSBSdWxlIgAAAAAB | 2008 | 14.41 | 8.59 | |||||
1119 | 2022-06-30 00:00:00 | 3295940 Canada Inc. v. The Queen | TCC | 2017-4685(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=179709 | EY Cabinet d'avocats | General Anti Avoidance Rule - GAAR, Capital gain | Decision Received from Federal Court | 3295940 CANADA INC. AND HER MAJESTY THE QUEEN | 2020-09-08 00:00:00 | 2017-11-29 00:00:00 | 2022-06-30 00:00:00 | 2022 TCC I68 | Held in Abeyance | Series 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. | GAAR | Dismissed | 0 | 0 | Yes | The Honourable Justice Réal Favreau | Yanick Houle Sara Jahanbakhsh Dominic Bédard‐Lapointe | Roger Taylor Marie‐Claude Marcil Stéphanie Valois | 0 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520946/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | ||||||||
1089 | 2022-04-01 00:00:00 | Magren Holdings Ltd. | TCC | 2017-486(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175079 | Fillmore Riley LLP | Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gain | Appealed to higher court | Magren Holdings Ltd. v. The Queen | 2019-02-11 00:00:00 | 2017-02-02 00:00:00 | 2021-12-06 00:00:00 | 2021 TCC 42 | Appealed to Higher Court | A 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, misrepresention | GAAR | Allowed | Allowed | 1 | 0 | Yes | Guy R. Smith | Ifeanyi Nwachukwu Tanis Halpape Christopher Kitchen Jeremy Tiger | Cy M. Fien Brandon Barnes Trickett Ari M. Hanson Aron W. Grusko | 1 | 0 | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/499411/index.do?q=Magren+Holdings+Ltd. | 2005 | 15.94 | 4.84 | Holding companies of James Grenon | ||
1075 | 2022-03-31 00:00:00 | David Herring | TCC | 2012-112(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146147 | EY Cabinet d'avocats | Transfer of property | Closed | DAVID HERRING, KENNETH L. MILLEY, MARC HALFORD, THOMAS BREEN, GARRY INNANEN, LAURIE COGHLIN, SONNY GOLDSTEIN AND HER MAJESTY THE QUEEN | 2019-09-20 00:00:00 | 2012-01-03 00:00:00 | 2022-07-26 00:00:00 | 2022 TCC 41 | Dismissed | Leveraged donation program. | Donation | GAAR | Dismissed | No Finding | 1 | 0 | No | The Honourable Justice Guy R. Smith | Charles Camirand Dan Daniels | Terry McCaffrey Anahita Tajadod | 0 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520915/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2002 | 19.58 | 10.57 | The 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. | ||
1096 | 2021-12-03 00:00:00 | Loblaw Financial Holdings Inc. | SCC | 2015-2998(IT)G, 39220 | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 | Osler, Hoskin & Harcourt LLP | Business Income | Dismissed | Loblaw Financial Holdings Inc. v. Canada | 2021-05-13 00:00:00 | July 2, 2015 | 2021-12-03 00:00:00 | 2021 SCC 51 | Dismissed | Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. | FAPI | Dismissed | 0 | 0 | No | Côté J. (Wagner C.J. and Moldaver, Karakatsanis, Brown, Martin and Kasirer JJ. concurring) | Eric A. Noble and Elizabeth Chasson | Al Meghji and Pooja Mihailovich | 0 | 0 | https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/19096/index.do | 2001 | 19.94 | 6.43 | A 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 | ||||
1089 | 2021-12-01 00:00:00 | James T. Grenon | TCC | 2014-4440(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840 | Fillmore Riley LLP | Costs | Appealed to Higher Court | JAMES T. GRENON v. HER MAJESTY THE QUEEN | Written | 2014-10-15 00:00:00 | 2021-12-01 00:00:00 | 2021 TCC 89 | Allowed | Costs | Allowed | Yes | The Honourable Justice Guy R. Smith | Ifeanyi 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 | |||||||||||||
1093 | 2021-11-26 00:00:00 | Alta Energy Luxembourg S.A.R.L. | SCC | No. 39113 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39113 | Thorsteinssons LLP | Capital gain from disposition of shares | Closed | Canada v. Alta Energy Luxembourg S.A.R.L. | 2021-03-19 00:00:00 | 2014-12-03 00:00:00 | 2021-11-26 00:00:00 | 2021 SCC 49 | Dismissed | Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. | Article 13(4) Canada Luxembourg Treaty | GAAR | Dismissed | Dismissed | 0 | 1 | Yes | Abella, Moldaver, Karakatsanis, Côté, Brown, Kasirer | Rowe Martin Wagner | 0 | 1 | https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19089/index.do | 2011 | 9.91 | 6.99 | ||||
1124 | 2021-10-01 00:00:00 | Robert Friesen | TCC | 2020-2090(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193408 | Fillmore Riley LLP | General Anti Avoidance Rule - GAAR, Penalties and interests, Interest income earned on investments | Closed | 1970-01-01 00:00:00 | 2020-10-29 00:00:00 | 2021-10-01 00:00:00 | Consent Allowed Prior To Hearing | ||||||||||||||||||||||
1124 | 2021-10-01 00:00:00 | Blueshore Financial Credit Union | N/A | 2020-2077(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193390 | Borden Ladner Gervais | General Anti Avoidance Rule - GAAR, Statute Barred, Interest income earned on investments | Closed | N/A | N/A | 2020-10-29 00:00:00 | 2021-10-01 00:00:00 | N/A | Consent allowed prior to hearing | ||||||||||||||||||||
1110 | 2021-09-16 00:00:00 | Computershare Trust Company of Canada as Trustee | N/A | 2017-969(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175645 | Fasken Martineau DuMoulin LLP | General Anti Avoidance Rule - GAAR, Arrears Interest, Tax payable | Closed | N/A | N/A | February 13, 2017 | 2021-09-16 00:00:00 | N/A | Withdrawn |
Showing 1 to 25 of 252 entries


GAARMAGEDDON.COM


Cases Decided
On GAAR
(D.O.G.) D.O.G.
Post
Trustco
V
All GAAR Cases |
Decided On GAAR (D.O.G.) |
D.O.G. Post Trustco |
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C | T | C | T | C | T | |
SCC | 4 | 2 | 4 | 2 | 4 | 2 |
FCA | 26 | 17 | 17 | 14 | 15 | 11 |
TCC | 16 | 24 | 14 | 22 | 10 | 13 |
FC | 2 | 0 | 2 | 0 | 0 | 0 |
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
CDN GAAR SCORE: Crown 37 Taxpayer 40
Ref Date of Decision Initial Appellant Name Court Appeal # (linked) Link to Appeal Docket Firm(s) Classification (Work in Progress) Nature Status Case Name Hearing Date Date of Initial Notice of Appeal Date File Closed or Latest Action Citation Disposition Synopsis Primary Issue Secondary Issue Outcome on Primary Outcome on Secondary Crown Score 48 (Post-Trustco 40) Taxpayer Score 43 (Post-Trustco 28) Decision on GAAR? Yes/No Deciding Judge(s) Dissenting Judge(s) Crown Counsel Taxpayer Counsel Crown
DoG Score 37 (Post-Trustco 29)Taxpayer
DoG Score 40 (Post-Trustco 26)Link to Decision Earliest Taxation Year Number of Years Since End of Transaction Year to Resolution - 11.59 Number of Years from Notice of Appeal to Most Recent Decision - 5.07 Notes
Ref Date of Decision Initial Appellant Name Court Appeal # (linked) Link to Appeal Docket Firm(s) Classification (Work in Progress) Nature Status Case Name Hearing Date Date of Initial Notice of Appeal Date File Closed or Latest Action Citation Disposition Synopsis Primary Issue Secondary Issue Outcome on Primary Outcome on Secondary Crown Score 48 (Post-Trustco 40) Taxpayer Score 43 (Post-Trustco 28) Decision on GAAR? Yes/No Deciding Judge(s) Dissenting Judge(s) Crown Counsel Taxpayer Counsel Crown
DoG Score 37 (Post-Trustco 29) Taxpayer
DoG Score 40 (Post-Trustco 26) Link to Decision Earliest Taxation Year Number of Years Since End of Transaction Year to Resolution - 11.59 Number of Years from Notice of Appeal to Most Recent Decision - 5.07 Notes1126 2024-05-09 00:00:00 DAC Investment Holdings Inc. TCC 2021-1079(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=195045 Thorsteinssons LLP General Anti Avoidance Rule - GAAR Heard DAC Investment Holdings Inc. v. His Majesty The King 2023-05-23 00:00:00 2021-05-05 00:00:00 2024-05-09 00:00:00 2024 TCC 63 Allowed Continuance out of Canada of CCPC. GAAR Allowed 0 1 Yes The Honourable Justice Steven K. D’Arcy Arnold H. Bornstein
Christopher M. BartlettMatthew G. Williams
Florence SauveBrittany D. Rossler0 1 https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521265/index.do 2015 8.36 3.01 1126 2024-05-06 00:00:00 Investissements Hexagone Inc. TCC 2021-3205(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197408 De Grandpré Chait S.E.N.C.R.L./LLP Income tax avoidance, Allowable Business Investment Loss (ABIL) Withdrawn 1970-01-01 00:00:00 2021-12-23 00:00:00 2024-05-06 00:00:00 Withdrawal accepted prior to hearing 1112 2024-04-05 00:00:00 1192896 Alberta Ltd. N/A 2017-940(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175594 Thorsteinssons LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Settled 1970-01-01 00:00:00 2017-03-01 00:00:00 2024-04-05 00:00:00 N/A Adj. prior to hearing - Sine die N/A First docket I have seen in a GAAR case labelled, "Settled" 1111 2024-03-11 00:00:00 DEML Investments Limited TCC 2017-922(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175593 McCarthy Tétrault LLP General Anti Avoidance Rule - GAAR, Capital loss Appealed to Higher Court DEML INVESTMENTS LIMITED AND HIS MAJESTY THE KING 2022-05-02 00:00:00 2017-02-28 00:00:00 2024-03-11 00:00:00 2023 TCC 27 Dismissed This is a general anti-avoidance rule (GAAR) matter, involving Canadian resource property (CRP) as defined in the federal Income Tax Act (Act). GAAR Dismissed 1 0 Yes The Honourable Justice Bruce Russell Grant Nash
Carla LamashAnu Koshal
Raj Koshal1 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521231/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2007 16.21 7.04 1119 2024-03-07 00:00:00 3295940 Canada Inc. v. The Queen FCA A-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-database EY Cabinet d'avocats General Anti Avoidance Rule - GAAR, Capital gain Decision Received from Federal Court 3295940 CANADA INC.
AND HER MAJESTY THE QUEEN2023-11-15 00:00:00 2017-11-29 00:00:00 2024-03-07 00:00:00 2024 FCA 42 Allowed A “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. GAAR Allowed 0 1 Yes GOYETTE J.A.
DE MONTIGNY C.J.
HECKMAN J.A.Yanick Houle
Sara JahanbakhshRoger Taylor
Daniel Sandler
Alexandra Auger0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521355/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2002 21.2 6.27 Related Appeals:
2018-2246(IT)G Gestion Micsau Inc.,1128 2024-02-16 00:00:00 Compass Group Canada Ltd. TCC 2022-1369(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198970 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed 1970-01-01 00:00:00 2022-05-18 00:00:00 2024-02-16 00:00:00 Consent Allowed Prior To Hearing 1125 2024-02-15 00:00:00 Onex Corporation TCC 2021-2885(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197034 Osler, Hoskin & Harcourt LLP Withdrawal accepted prior to hearing Closed 1970-01-01 00:00:00 2021-11-18 00:00:00 2024-02-15 00:00:00 Withdrawal accepted prior to hearing 1098 2024-02-02 00:00:00 Total Energy Services Inc. TCC 2016-367(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168905 Bennet Jones LLP Scientific Research & Development Credit, General Anti Avoidance Rule - GAAR Settled Total Energy Services Inc. v. The King 2022-06-20 00:00:00 2016-01-27 00:00:00 2024-02-02 00:00:00 2024 TCC 12 Dismissed This is another loss–trading case. GAAR Dismissed 1 0 Yes The Honourable Justice F.J. Pizzitelli Matthew Turnell
Neva Beckie
Alexander Wind
Eric BrownJehad Haymour
Wesley Novotny
Sophie Virji
Anna Lekash1 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2010 13.1 8.02 1092 2023-12-27 00:00:00 Madison Pacific Properties TCC 2014-3959(IT)G 2014-3959(IT)G Thorsteinssons LLP Capital loss, General Anti Avoidance Rule - GAAR Appealed to Higher Court MADISON PACIFIC PROPERTIES INC. v. HIS MAJESTY THE KING 2020-11-10 00:00:00 2014-11-03 00:00:00 2023-12-27 00:00:00 2023 TCC 180 Appealed to Higher Court Loss-trading case. The appeal involves the application of the general anti-avoidance rule (the “GAAR”) to the Appellant’s deduction of net capital losses. GAAR Dismissed 1 0 Yes The Honourable Justice David E. Graham Perry 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 Berg1 0 2023 TCC 180 2009 14 9.15 Related Appeals:
2013-3888(IT)G 1073774 Properties Inc.,
2018-540(IT)G Metro Vancouver Properties Corp.,
2013-3885(IT)G MP Western Properties Inc.,1113 2023-12-13 00:00:00 Husky Energy Inc. TCC 2017-1252(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175937 McCarthy Tétrault LLP General Anti Avoidance Rule - GAAR Appealed to Higher Court HUSKY 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 KING2023-01-09 00:00:00 2017-03-17 00:00:00 2023-12-13 00:00:00 2023 TCC 167 Dismissed Whether 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 Tax GAAR Allowed Dismissed 0 1 Yes The Honourable Justice John R. Owen Pascal Tétrault
Montano Cabezas
David McLeodNicolas X. Cloutier
Dominic Bédard-Lapointe
Robert Celac
Margaret Nixon
Pierre‐Louis Le Saunier
Zev Smith
Louise R. Summerhill
Josh Kumar
Monica Carinci0 1 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2003 19.96 6.75 1106 2023-11-30 00:00:00 MMV Capital Partners Inc. FCA A-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-database Deloitte Tax Law LLP General Anti Avoidance Rule - GAAR, Non capital losses Allowed HIS MAJESTY THE KING v. MMV CAPITAL PARTNERS INC. 2023-10-31 00:00:00 December 1, 2016 2023-11-30 00:00:00 2023 FCA 234 Allowed Whether a misuse of loss use restriction rules in section 111. GAAR Allowed 1 0 Yes MONAGHAN J.A.
WOODS J.A.
LASKIN J.A.Perry Derksen
Matthew Turnell
Eric BrownMichael Collinge
Kevin Chan1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521296/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2011 11.92 7 1120 2023-10-03 00:00:00 Quebecor Inc. TCC 2018-979(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=181172 Norton Rose Fulbright Canada General Anti Avoidance Rule - GAAR Appealed to Higher Court QUEBECOR INC. AND HIS MAJESTY THE KING 2021-06-29 00:00:00 2018-03-15 00:00:00 2023-10-03 00:00:00 2023 TCC 142 Allowed Series of related party transaction to move ACB to shelter gain on sale of shares. GAAR Allowed 0 1 Yes The Honourable Justice Sylvain Ouimet Natalie Goulard
Marie-Aimée Cantin
Sara JahanbakhshWilfrid Lefebvre
Catherine Dubé0 1 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521165/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2007 15.77 5.56 1128 2023-09-27 00:00:00 Canteen of Canada Limited TCC 2022-660(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198099 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed 1970-01-01 00:00:00 2022-03-04 00:00:00 2023-09-27 00:00:00 Consent Allowed Prior To Hearing 1125 2023-07-28 00:00:00 3077603 Nova Scotia Limited TCC 2021-2883(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197051 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed 1970-01-01 00:00:00 2021-11-18 00:00:00 2023-07-28 00:00:00 Withdrawal accepted prior to hearing 1105 2023-07-05 00:00:00 Microbjo Properties Inc. FCA A-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-database Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Heard Canada v. Microbjo Properties Inc. 2020-09-21 00:00:00 November 7, 2016 2023-07-05 00:00:00 2023 FCA 157 Allowed Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. 160 Liability GAAR Allowed Dismissed 1 0 Yes NOËL C.
BOIVIN J.A.
GLEASON J.A.Perry Derksen
Laura Zumpano
Eric BrownJacob Yau
Yves St-Cyr
Caroline Harrell0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521223/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2006 16.52 6.66 Crown 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 LIMITED1091 2023-05-26 00:00:00 Deans Knight Income Corporation SCC No. 39869 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39869 Burnet Duckworth & Palmer LLP General Anti Avoidance Rule - GAAR, iNput Tax Credits Allowed Deans Knight Income Corporation v. Her Majesty The Queen 2022-11-02 00:00:00 2014-10-24 00:00:00 2023-05-26 00:00:00 Deans Knight Income Corp. v. Canada, 2023 SCC 16 Pending Appeal GAAR Allowed 1 0 Yes Rowe J. (Wagner C.J. and Karakatsanis, Martin, Kasirer, Jamal and O’Bonsawin JJ. concurring) Côté J. Attorney General of Canada Burnet, Duckworth & Palmer 1 0 https://www.canlii.org/en/ca/scc/doc/2023/2023scc16/2023scc16.html?resultIndex=18&resultId=10ee8c2ddd424422937be6a49ce1783a&searchId=2024-05-12T16:06:42:334/8a29fffed21948edac9f9cca0b2cb8ad&searchUrlHash=AAAAAQA0Iml0YSAyNDUiIG9yICJHQUFSIiBvciAiR2VuZXJhbCBBbnRpLWF2b2lkYW5jZSBSdWxlIgAAAAAB 2008 14.41 8.59 1119 2022-06-30 00:00:00 3295940 Canada Inc. v. The Queen TCC 2017-4685(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=179709 EY Cabinet d'avocats General Anti Avoidance Rule - GAAR, Capital gain Decision Received from Federal Court 3295940 CANADA INC.
AND HER MAJESTY THE QUEEN2020-09-08 00:00:00 2017-11-29 00:00:00 2022-06-30 00:00:00 2022 TCC I68 Held in Abeyance Series 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. GAAR Dismissed 0 0 Yes The Honourable Justice Réal Favreau Yanick Houle
Sara Jahanbakhsh
Dominic Bédard‐LapointeRoger Taylor
Marie‐Claude Marcil
Stéphanie Valois0 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520946/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 1089 2022-04-01 00:00:00 Magren Holdings Ltd. TCC 2017-486(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175079 Fillmore Riley LLP Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gain Appealed to higher court Magren Holdings Ltd. v. The Queen 2019-02-11 00:00:00 2017-02-02 00:00:00 2021-12-06 00:00:00 2021 TCC 42 Appealed to Higher Court A 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, misrepresention GAAR Allowed Allowed 1 0 Yes Guy R. Smith Ifeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy TigerCy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko1 0 https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/499411/index.do?q=Magren+Holdings+Ltd. 2005 15.94 4.84 Holding companies of James Grenon 1075 2022-03-31 00:00:00 David Herring TCC 2012-112(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146147 EY Cabinet d'avocats Transfer of property Closed DAVID HERRING, KENNETH L. MILLEY, MARC HALFORD, THOMAS BREEN, GARRY INNANEN, LAURIE COGHLIN, SONNY GOLDSTEIN AND HER MAJESTY THE QUEEN 2019-09-20 00:00:00 2012-01-03 00:00:00 2022-07-26 00:00:00 2022 TCC 41 Dismissed Leveraged donation program. Donation GAAR Dismissed No Finding 1 0 No The Honourable Justice Guy R. Smith Charles Camirand
Dan DanielsTerry McCaffrey
Anahita Tajadod0 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520915/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2002 19.58 10.57 The 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. 1096 2021-12-03 00:00:00 Loblaw Financial Holdings Inc. SCC 2015-2998(IT)G, 39220 https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 Osler, Hoskin & Harcourt LLP Business Income Dismissed Loblaw Financial Holdings Inc. v. Canada 2021-05-13 00:00:00 July 2, 2015 2021-12-03 00:00:00 2021 SCC 51 Dismissed Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. FAPI Dismissed 0 0 No Côté J. (Wagner C.J. and Moldaver, Karakatsanis, Brown, Martin and Kasirer JJ. concurring) Eric A. Noble and Elizabeth Chasson Al Meghji and Pooja Mihailovich 0 0 https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/19096/index.do 2001 19.94 6.43 A 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 1089 2021-12-01 00:00:00 James T. Grenon TCC 2014-4440(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840 Fillmore Riley LLP Costs Appealed to Higher Court JAMES T. GRENON v.
HER MAJESTY THE QUEENWritten 2014-10-15 00:00:00 2021-12-01 00:00:00 2021 TCC 89 Allowed Costs Allowed Yes The Honourable Justice Guy R. Smith Ifeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy TigerCy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
John J. Tobin
Linda Plumpton
James Gotowiechttps://decisions.fca-caf.ca/tcc-cci/decisions/en/item/516992/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 1093 2021-11-26 00:00:00 Alta Energy Luxembourg S.A.R.L. SCC No. 39113 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39113 Thorsteinssons LLP Capital gain from disposition of shares Closed Canada v. Alta Energy Luxembourg S.A.R.L. 2021-03-19 00:00:00 2014-12-03 00:00:00 2021-11-26 00:00:00 2021 SCC 49 Dismissed Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. Article 13(4) Canada Luxembourg Treaty GAAR Dismissed Dismissed 0 1 Yes Abella, Moldaver, Karakatsanis, Côté, Brown, Kasirer Rowe Martin Wagner 0 1 https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19089/index.do 2011 9.91 6.99 1124 2021-10-01 00:00:00 Robert Friesen TCC 2020-2090(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193408 Fillmore Riley LLP General Anti Avoidance Rule - GAAR, Penalties and interests, Interest income earned on investments Closed 1970-01-01 00:00:00 2020-10-29 00:00:00 2021-10-01 00:00:00 Consent Allowed Prior To Hearing 1124 2021-10-01 00:00:00 Blueshore Financial Credit Union N/A 2020-2077(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193390 Borden Ladner Gervais General Anti Avoidance Rule - GAAR, Statute Barred, Interest income earned on investments Closed N/A N/A 2020-10-29 00:00:00 2021-10-01 00:00:00 N/A Consent allowed prior to hearing 1110 2021-09-16 00:00:00 Computershare Trust Company of Canada as Trustee N/A 2017-969(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175645 Fasken Martineau DuMoulin LLP General Anti Avoidance Rule - GAAR, Arrears Interest, Tax payable Closed N/A N/A February 13, 2017 2021-09-16 00:00:00 N/A Withdrawn Showing 1 to 25 of 252 entries
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