Category: Tax

Treaty-shopping is not Inherently Abusive Tax Avoidance in Canada v Alta Energy Luxembourg S.A.R.L.

In Canada v Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 [Alta Energy], the Supreme Court of Canada (“SCC”) unanimously held that taxpayers are entitled to arrange their affairs under international...

Clash of the Interpretative Titans: Canada v. Canada North Group Inc.

In Canada v. Canada North Group Inc., 2021 SCC 30 [Canada v CNG], the Supreme Court of Canada (“SCC”) considered whether courts can order a super-priority charge that takes primacy...