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Federal Court of Appeal reserves judgment in Transalta Corporation v. The Queen (allocation of goodwill in arm’s-length transaction)

Dentons
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Canada
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December 14 2011

The Federal Court of Appeal heard the appeal in Transalta Corporation v. The Queen (Court File No. A-350-10) on December 13, 2011 in Calgary

GAAR did not apply in respect of capital gains allocated to minor beneficiaries of a family trust

Dentons
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Canada
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March 29 2012

On March 21, 2012 the Tax Court of Canada issued judgment in the decision of McClarty Family Trust et al v. The Queen

Tax Court of Canada: The GAAR Does Not Apply to Disallow Deduction of a $5.6 Million Business Loss

Dentons
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Canada
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October 31 2011

On October 28, 2011 the Tax Court of Canada released Judgment and Reasons for Judgment of the Honourable Justice Judith Woods in Global Equity Fund Ltd. v. Her Majesty The Queen, 2011 TCC 507

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Federal Court of Appeal reserves judgment in Transalta Corporation v. The Queen (allocation of goodwill in arm’s-length transaction)

GAAR did not apply in respect of capital gains allocated to minor beneficiaries of a family trust

Tax Court of Canada: The GAAR Does Not Apply to Disallow Deduction of a $5.6 Million Business Loss

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