Copthorne Holdings Ltd v Canada: “Series of Transactions” Under the GAAR
A fundamental tenet of Canadian tax law, as stated in Commissioners of Inland Revenue v Duke of Westminster, [1936] AC 1 (HL), is that a taxpayer is entitled to make any...
A fundamental tenet of Canadian tax law, as stated in Commissioners of Inland Revenue v Duke of Westminster, [1936] AC 1 (HL), is that a taxpayer is entitled to make any...
The Supreme Court of Canada (“SCC”) handed down its decision in Canada (Prime Minister) v Khadr, 2010 SCC 3, on Friday, which may have prompted a call to Omar Khadr from his...