In 2014-0534671C6, the CRA was asked about its position on D&D Livestock Ltd. v. The Queen 2013 TCC 318. The CRA indicated that it would not hesitate to invoke the GAAR in similar cases involving duplication of tax attributes.
Register now for your free, tailored, daily legal newsfeed service.
Questions? Please contact [email protected]
RegisterPopular articles from this firm
If you would like to learn how Lexology can drive your content marketing strategy forward, please email [email protected].
Related research hubs
Jeremy Mitchell
Director
ITC Ltd
What our clients say
" The articles are of a good quality. I often print out articles or otherwise note them for bringing to the attention of my colleagues. I find Lexology a helpful and enjoyable update on current issues and would like to continue reading it."