Canada GAAR Case Table

SCROLL DOWN FOR REFERENCE TABLE……..Updated through May 13, 2024, including DAC Investment Holdings Inc., also see the pipeline. We have made some model improvements and updated the case duration math.  Stay tuned, we are now back and continuously rebuilding GAARMAGEDDON.COM, in the meantime, enjoy the GAART Store].

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All GAAR
Cases Decided
On GAAR
(D.O.G.) D.O.G.
Post
Trustco
48 37 29
The Crown (C)
V
43 40 26
The Taxpayers (T)
All GAAR
Cases 		Decided
On GAAR
(D.O.G.) 		D.O.G.
Post
Trustco
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 table below represents an inventory of GAAR cases in Canada analysed for primary and secondary bases of assessment together with outcomes at that level.  Finally there will be a running tally maintained, adjusted for outcomes of respective upward appeals.  Based on a methodology where I eliminate procedural cases or cases that have been appealed and decided by a higher court or not ultimately decided on the GAAR. Resulting in the score as reflected in the scoreboard above.  A case like Golini is interesting in that the deciding Judge ruled in the Crown’s favour on the primary basis of assessment (shareholder benefit), and would have applied the GAAR (secondary basis of assessment), however, while it was not decided on the GAAR, I have scored it as  “Decided on GAAR” (DOG) since the Judge did say it would have applied in the alternative, accordingly scored as a GAAR victory for the Crown. Based on the stats added to the table for the relevant taxation year and when notice of appeals are filed, it appears it is taking around 11.5 years from the transaction year and about 5 years from the date of filing the initial notice of appeal to get a decision on GAAR (mostly since, and including Canada Trustco), although Gladwin took less than three years.  This is up from previously quoted duration statistics, which may be attributable to the Covid-19 Pandemic and certain model improvements.  I am building out these stats in hopes that one day AI software will emerge that easily helps daily users predict the future of GAAR outcomes.  Because “Knowing the Future, is the Future”©.  NOTE THAT THERE ARE CHANGES IN THE NUMBER OF CASES, AS WE ARE TRYING TO DETERMINE THE STATUS OF CASES IN THE PIPELINE THAT HAVE BEEN SETTLED, AND SO CASES ARE SORTED BASED ON THE DATE OF THE INITIAL DECISION AT THE TAX COURT OR IF WITHDRAWN OR OTHERWISE SETTLED, BASED ON THE DATE OF WITHDRAWAL IF THAT CAN BE ASCERTAINED BASED ON THE DOCKETS.

The case table, is provided E&OE,  this is not intended to to be legal advice and readers are cautioned to validate the data on their own before reaching conclusions.   I am not responsible for abuse, misuse or misinterpretation of the information presented.

 

STILL UNDER CONSTRUCTION AND REVIEW, POTENTIALLY MORE CASE REFERENCES TO COME.