The GAAR applied: Deans Knight Income Corp v Canada
In Deans Knight Income Corp. v Canada, 2023 SCC 16, (“Deans Knight”) the Supreme Court of Canada (“SCC” or “the Court”) dismissed the taxpayer’s appeal, holding that the General Anti-Avoidance...
Category: Business, Commercial, Civil Litigation
Enforcing Informal Domestic Contracts: Anderson v Anderson
In Anderson v Anderson, 2023 SCC 13 [Anderson], the Supreme Court of Canada (“SCC”) clarified the approach to considering non-presumptively enforceable domestic contracts. In partially departing from the Saskatchewan Court...
Fresh Start or False Start: Seeking Uniformity in Piekut v Canada
In April, the British Columbia Court of Appeal (the “BCCA”) provided its reasons in Piekut v Canada (Minister of National Revenue), 2023 BCCA 181 [Piekut]. The decision added another chapter...
Equity Cannot Relieve Tax Mistakes
Introduction The Supreme Court of Canada (“SCC”) bifurcated 8-1 in Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 (“Collins”) with Brown J writing for the majority and Côté...
