Here is a list of GAAR cases that I have been able to identify where a notice of appeal has been filed, or a decided case has been appealed to a higher court. So far I am picking up mostly GAAR cases under the Income Tax Act and don’t generally repeat cases which are part of groups of cases. Click here to search status on Tax Court of Canada or Federal Court of Appeals Hearing List. I am building out the stats contained at GAARMAGEDDON.COM 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”©.
I have been inundated with requests for a citation reference aligned to the McGill Cite Guide standard. Here is what I have so far:
“GAARMAGEDDON.COM’s Pipeline of GAAR Cases”, GAARMAGEDDON.COM (blog), online: https://www.gaarmageddon.com/references/canada/pipeline-of-gaar-cases/
| 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 | Notes |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1118 | 1970-01-01 00:00:00 | CHR Investment Corporation | FCA | A-451-19 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-database | Bennett Jones LLP | General Anti Avoidance Rule - GAAR, Non capital losses, Tax benefits | Decision Received from Federal Court | CHR Investment Corporation v. The Queen | 2021-02-04 00:00:00 | 2017-11-29 00:00:00 | 2021-04-09 00:00:00 | 2021 FCA 68 | Allowed | Procedural Motion | ||||
| 1118 | 1970-01-01 00:00:00 | CHR Investment Corporation | TCC | 2017-4745(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=179768 | Bennett Jones LLP | General Anti Avoidance Rule - GAAR, Non capital losses, Tax benefits | Appealed to Higher Court | CHR Investment Corporation v. The Queen | 2019-09-06 00:00:00 | 2017-11-29 00:00:00 | 2021-05-06 00:00:00 | 2020 TCC 17 | Dismissed | Procedural Motion | ||||
| 1111 | 1970-01-01 00:00:00 | DEML Investments Limited | FCA | A-122-24 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 | 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 | |||
| 1122 | 1970-01-01 00:00:00 | Polarsat Inc. | FCA | A-20-23 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 | Norton Rose Fulbright Canada LLP | Investment Tax Credit | Decision Received from Federal Court | POLARSAT INC. AND THE KING | 2023-12-19 00:00:00 | 2018-07-20 00:00:00 | 2023-12-19 00:00:00 | 2023 TCC 10 | Dismissed | Motion to introduce the GAAR. | Procedural | |||
| 1092 | 1970-01-01 00:00:00 | Madison Pacific Properties | FCA | A-166-24 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 | Thorsteinssons LLP | Capital loss, General Anti Avoidance Rule - GAAR | Appealed to Higher Court | MADISON PACIFIC PROPERTIES INC. v. HIS MAJESTY THE KING | 1970-01-01 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 | 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 | 1970-01-01 00:00:00 | Husky Energy Inc. | FCA | A-16-24 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 | 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 | 1970-01-01 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 | ||
| 1120 | 1970-01-01 00:00:00 | Quebecor Inc. | FCA | A-302-23 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 | Norton Rose Fulbright Canada | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | QUEBECOR INC. AND HIS MAJESTY THE KING | 1970-01-01 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 | |||
| 1089 | 1970-01-01 00:00:00 | James T. Grenon | FCA | A-369-21 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 | Fillmore Riley LLP | Non-Capital Losses, withdrawal from RRSP | Appealed to Higher Court | RRSP OF JAMES T. GRENON (552-53721) BY ITS TRUSTEE CIBC TRUST CORP. v. HMQ | TBD | 2014-10-15 00:00:00 | 2021-12-01 00:00:00 | TBD | Pending Appeal | |||||
| 1089 | 1970-01-01 00:00:00 | Magren Holdings Ltd. | FCA | A-201-21 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 | Fillmore Riley LLP | Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gain | Appealed to Higher Court | Magren Holdings Ltd., et. al. v. Her Majesty The Queen | TBD | 2017-02-02 00:00:00 | 1970-01-01 00:00:00 | A-201-21 | Pending Appeal | Holding companies of James Grenon, 2176 INVESTMENTS LTD. (as successor to Grencorp Management Inc., successor to 994047 Alberta Ltd.), |
||||
| 1127 | 1970-01-01 00:00:00 | BMO Nesbitt Burns Inc. | FC | Click here, select Search by Court Number under Both and enter T-865-21 | Click here, select Search by Court Number under Both and enter T-865-21 | Torys LLP | Procedural | Allowed | MINISTER OF NATIONAL REVENUE v BMO NESBITT BURNS INC. | 2021-12-14 00:00:00 | 2021-05-28 00:00:00 | 2022-02-08 00:00:00 | 2022 FC 157 | Allowed | The CRA seeks to verify whether NBI, in claiming the dividend deductions, was in compliance with its duties and obligations under the ITA regarding dividend rental arrangements (DRA) as defined in section 248 of the ITA. The CRA also seeks to determine whether the general anti-avoidance rule as provided for by section 245 of the ITA (GAAR) applies to NBI’s claimed dividend deductions in NBI’s 2016 taxation year. | Procedural | Case involves dividend rental arrangements and GAAR | ||
| 1114 | 1970-01-01 00:00:00 | S. Robert Chad | FC | T-1052-17 | N/A | Peacock Linder Halt and Mack | Investigations under Related Party Initiative | Closed | Chad v. Canada (National Revenue) | 2019-10-28 00:00:00 | N/A | 1970-01-01 00:00:00 | |||||||
| 1114 | 1970-01-01 00:00:00 | S. Robert Chad | FC | T-1052-17 | N/A | Peacock Linder Halt and Mack | Investigations under Related Party Initiative | Closed | Canada (National Revenue) v. Chad | 1970-01-01 00:00:00 | N/A | 1970-01-01 00:00:00 | |||||||
| 1114 | 1970-01-01 00:00:00 | S. Robert Chad | FC | T-1052-17 | N/A | Peacock Linder Halt and Mack | Investigations under Related Party Initiative | Closed | Canada (National Revenue) v. Chad | 1970-01-01 00:00:00 | N/A | 1970-01-01 00:00:00 | |||||||
| 1128 | 1970-01-01 00:00:00 | Lark Investments Inc. | TCC | 2021-2037(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=196104 | Norton Rose Fulbright Canada LLP | General Anti Avoidance Rule - GAAR | Ready to be scheduled | LARK INVESTMENTS INC. AND HIS MAJESTY THE KING | 2023-10-30 00:00:00 | 2021-08-16 00:00:00 | 2024-03-28 00:00:00 | 2024 TCC 30 | Allowed in Part | Procedural motion to strike certain items in a GAAR case. | Procedural | |||
| 1124 | 1970-01-01 00:00:00 | Gilchrist Properties Ltd. | TCC | 2021-2673(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=196833 | Norton Rose Fulbright Canada LLP | General Anti Avoidance Rule - GAAR, Statute Barred | Case management in progress | GILCHRIST PROPERTIES LTD. v. HIS MAJESTY THE KING | 2023-02-16 00:00:00 | 2021-10-20 00:00:00 | 2023-10-26 00:00:00 | 2023 TCC 153 | Interim Motion Dismissed at Hearing | Attempt to claim statute barred on CCPC migration. | Procedural | |||
| 1122 | 1970-01-01 00:00:00 | Polarsat Inc. | TCC | 2018-2771(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=183193 | Norton Rose Fulbright Canada LLP | Investment Tax Credit | Decision Received from Federal Court | POLARSAT INC. AND THE KING | 2022-11-21 00:00:00 | 2018-07-20 00:00:00 | 2023-01-25 00:00:00 | 2023 TCC 10 | Interim Motion Granted at Hearing | Motion to introduce the GAAR. | Procedural | |||
| 1094 | 1970-01-01 00:00:00 | Coopers Park Real Estate Development Corporation | TCC | 2014-4504(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161909 | KPMG Law LLP | General Anti Avoidance Rule - GAAR, Investment Tax Credit, Scientific research & development expenses | Heard | Coopers Park Real Estate Development Corporation v. The Queen | 2022-05-10 00:00:00 | 2014-12-11 00:00:00 | 2022-07-15 00:00:00 | 2023 FCA 247 | Reserved | Motion surrounding application of the general anti-avoidance rule (the “GAAR”) in section 245 of the Income Tax Act (the “ITA”) to deny loss carryforwards, investment tax credit carryforwards and scientific research and experimental development pool deductions. | Procedural | |||
| 1123 | 1970-01-01 00:00:00 | Shell Canada Limited | TCC | 2019-3605(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=189596 | Blake Cassels & Graydon LLP | General Anti Avoidance Rule - GAAR | Case management in progress | SHELL CANADA LIMITED AND HER MAJESTY THE QUEEN | 2021-09-22 00:00:00 | 2019-10-04 00:00:00 | 2022-03-31 00:00:00 | 2022 TCC 39 | Allowed | Motion for a confidentiality order. | Procedural | |||
| 1114 | 1970-01-01 00:00:00 | S. Robert Chad | TCC | 2017-1458(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=176105 | KPMG Law LLP | Capital Loss, Business Loss | Scheduled | Chad v. The Queen | September 2, 202 | 2017-03-28 00:00:00 | 2022-01-21 00:00:00 | 2022 TCC 18 | Allowed in Part | Appellant moved to strike sections from Respondents Reply to Notice of Appeal | Procedural | This case may have precedential value in terms of 231.6 requirements. | ||
| 1114 | 1970-01-01 00:00:00 | S. Robert Chad | TCC | 2017-1458(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=176105 | KPMG Law LLP | Capital Loss, Business Loss | Scheduled | Chad v. The Queen | 2021-01-27 00:00:00 | 2017-03-28 00:00:00 | 2021-12-20 00:00:00 | 2021 TCC 45 | Motion dismissed | Appellant moved to strike sections from Respondents Reply to Notice of Appeal | Procedural | This case may have precedential value in terms of 231.6 requirements. | ||
| 1149 | 1970-01-01 00:00:00 | Maxim Power Corp | TCC | 2024-651(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=205063 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR, Non capital losses | Not Ready To Be Scheduled | 1970-01-01 00:00:00 | 2024-03-22 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1148 | 1970-01-01 00:00:00 | Wendy & Sheri Weiser Family Trust II | TCC | 2024-575(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=204935 | Norton Rose Fulbright Canada LLP | General Anti Avoidance Rule - GAAR, Fair market value of shares, Statute Barred | Not Ready To Be Scheduled | 1970-01-01 00:00:00 | 2024-03-14 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1147 | 1970-01-01 00:00:00 | Baytex Commercial Trust 1 | TCC | 2024-517(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=204866 | Felesky Flynn LLP | Non capital losses, General Anti Avoidance Rule - GAAR, Question of law | Not Ready To Be Scheduled | 1970-01-01 00:00:00 | 2024-02-07 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1146 | 1970-01-01 00:00:00 | Canadian Natural Resources Limited | TCC | 2024-255(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=204562 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR, Capital cost allowance (CCA) | Not Ready To Be Scheduled | 1970-01-01 00:00:00 | 2024-01-16 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1145 | 1970-01-01 00:00:00 | Dana Canada Investment ULC | TCC | 2024-93(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=204349 | EY Law LLP | Capital Dividend, Part XIII Non-Resident Tax, Capital gain from disposition of shares, General Anti Avoidance Rule - GAAR | Not Ready To Be Scheduled | 1970-01-01 00:00:00 | 2024-01-11 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1144 | 1970-01-01 00:00:00 | The Michael Flinker Family Trust 2015 | TCC | 2023-2131(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=203770 | Ravinsky, Ryan Lemoine S.E.N.C.R.L. | Transfer of property, Capital gain from disposition of shares, General Anti Avoidance Rule - GAAR | Ready To Be Scheduled | 1970-01-01 00:00:00 | 2023-10-20 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1143 | 1970-01-01 00:00:00 | The Denis Pilon Family Trust | TCC | 2023-2220(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=203876 | KPMG Law LLP | General Anti Avoidance Rule - GAAR, Capital gain | Awaiting timetable | 1970-01-01 00:00:00 | 2023-10-18 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1142 | 1970-01-01 00:00:00 | ONNI Development (RMG-1) Ltd. | TCC | 2023-1741(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=203280 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR, Business Loss - Partnership | Case management in progress | 1970-01-01 00:00:00 | 2023-08-23 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1141 | 1970-01-01 00:00:00 | Alaris Equity Partners Inc. | TCC | 2023-1599(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=203105 | Felesky Flynn LLP | General Anti Avoidance Rule - GAAR | Case management in progress | 1970-01-01 00:00:00 | 2023-08-03 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1140 | 1970-01-01 00:00:00 | MAE HOLDINGS LTD | TCC | 2023-1471(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=202951 | Thompson Dorfman Sweatman LLP | General Anti Avoidance Rule - GAAR | Awaiting timetable | 1970-01-01 00:00:00 | 2023-07-05 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1139 | 1970-01-01 00:00:00 | Macdonald Communities Limited | TCC | 2023-724(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=202093 | Thorsteinssons LLP | Tax payable, Penalties, General Anti Avoidance Rule - GAAR | Case management in progress | 1970-01-01 00:00:00 | 2023-04-04 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1138 | 1970-01-01 00:00:00 | Brookfield Corporation | TCC | 2023-683(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=201992 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR, Capital gain, Statute Barred | Case management in progress | 1970-01-01 00:00:00 | 2023-03-28 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1137 | 1970-01-01 00:00:00 | The Toronto-Dominion Bank | TCC | 2023-610(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=201938 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR, Interest Income | Case management in progress | 1970-01-01 00:00:00 | 2023-03-21 00:00:00 | 1970-01-01 00:00:00 | Case Management Conference Held | |||||||
| 1136 | 1970-01-01 00:00:00 | Somerset Limited | TCC | 2023-295(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=201581 | Dentons Canada LLP | Tax payable, General Anti Avoidance Rule - GAAR | Case management in progress | 1970-01-01 00:00:00 | 2023-02-08 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1135 | 1970-01-01 00:00:00 | QPQ Marketing Limited | TCC | 2023-73(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=201289 | Thompson Dorfman Sweatman LLP | General Anti Avoidance Rule - GAAR | Case management in progress | 1970-01-01 00:00:00 | 2022-12-21 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1134 | 1970-01-01 00:00:00 | Strathcona Resources Ltd. | TCC | 2022-2561(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=200381 | Osler, Hoskin & Harcourt LLP | Capital loss, General Anti Avoidance Rule - GAAR | Case management in progress | 1970-01-01 00:00:00 | 2022-10-11 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1133 | 1970-01-01 00:00:00 | Archerwill Investments Inc. | TCC | 2022-2465(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=200275 | Thorsteinssons LLP | Statute Barred, General Anti Avoidance Rule - GAAR | Ready To Be Scheduled | 1970-01-01 00:00:00 | 2022-09-28 00:00:00 | 1970-01-01 00:00:00 | Interim Motion Dismissed At Hearing | |||||||
| 1132 | 1970-01-01 00:00:00 | Brookfield Infrastructure Holdings (Canada) Inc. | TCC | 2022-2341(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=200067 | Glenn Ernst | Capital gain, Transfer of property, General Anti Avoidance Rule - GAAR | Case management in progress | 1970-01-01 00:00:00 | 2022-09-07 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1131 | 1970-01-01 00:00:00 | Kelvington Investments Inc. | TCC | 2022-1932(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=199652 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR, Statute Barred, Dividend Tax Refund | Hold | 1970-01-01 00:00:00 | 2022-07-26 00:00:00 | 1970-01-01 00:00:00 | Held In Abeyance Pending Related Decision | |||||||
| 1130 | 1970-01-01 00:00:00 | Elad Canada Operations Inc. | TCC | 2022-1647(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=199319 | Margaret Nixon | General Anti Avoidance Rule - GAAR, Penalties | Case management in progress | 1970-01-01 00:00:00 | 2022-06-22 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1129 | 1970-01-01 00:00:00 | Wesley Clover International Corporation | TCC | 2022-1279(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198898 | Norton Rose Fulbright Canada LLP | Income tax avoidance | Case management in progress | 1970-01-01 00:00:00 | 2022-05-05 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1127 | 1970-01-01 00:00:00 | Aubrey Dan Holdings Inc. | TCC | 2022-516(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198040 | Leigh Somerville Taylor Professional Corporation | Non capital losses, Income tax avoidance | Scheduled | 1970-01-01 00:00:00 | 2022-02-17 00:00:00 | 1970-01-01 00:00:00 | ||||||||
| 1129 | 1970-01-01 00:00:00 | Canadian Imperial Bank of Commerce | TCC | 2021-2007(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=196092 | Osler, Hoskin & Harcourt LLP | Ready To Be Scheduled | 1970-01-01 00:00:00 | 2021-08-17 00:00:00 | 1970-01-01 00:00:00 | Interim Motion Granted Prior To Hearing | ||||||||
| 1125 | 1970-01-01 00:00:00 | 9097-5053 Québec Inc. | TCC | 2020-2413(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193782 | PWC Cabinet d'avocats s.r.l./s.e.n.c.r.l. | General Anti Avoidance Rule - GAAR, Capital gain or income | Case management in progress | 1970-01-01 00:00:00 | 2020-12-15 00:00:00 | 1970-01-01 00:00:00 |