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...
Tagged: Tax Court of Canada Act
Legal Resurrection: Tax Appeals and Dissolved Corporations
In the height of tax season, corporations are reminded that regardless of their dissolved status, the government will always get its due. Dissolution does not offer protection against a tax...
