Lehigh Cement Limited v. Canada (2010): The FCA Provides Guidance on Proving the “Object, Spirit or Purpose” of an ITA Provision for the Purposes of GAAR
June 4th, 2010
Last month, the Federal Court of Appeal released its judgment in Lehigh Cement Limited v. Canada, 2010 FCA 124. This is the latest decision from the Court of Appeal dealing with the application of the General Anti-Avoidance Rule (“GAAR”) within the Federal Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (“ITA”). The appeal court [...]
