GAAR and Corporate Restarts: Madison Pacific Properties Inc. v. Canada, 2025 FCA 20
Introduction – GAAR and the Use of Corporate Losses The…
Read More

A Canadian Tax Lawyer’s Case Commentary on Magren Holdings Ltd. v Canada, 2024 FCA 202: The Application of General Anti-Avoidance Rule (GAAR) on Capital Dividends
What is the General Anti-Avoidance Rule (GAAR) in the Canadian…
Read More

Federal Court of Appeal Overturns GAAR Assessment on the Existence of Alternative Transactions, Leading to No Violation Tax Abuse or Tax Avoidance of GAAR: 3295940 Canada Inc. v The King
Federal Court of Appeal Quashes GAAR Assessment by the CRA…
Read More

Supreme Court of Canada applies GAAR (General Anti Avoidance Rule) in Deans Knight Income v. Canada, Dismissing Taxpayer’s Appeal
Introduction Deans Knight GAAR decision The highlight of the Supreme…
Read More

Canadian Lawyer Analysis – The Supreme Court of Canada Holds that Tax Treaty Shopping Does Not Constitute Abuse Within the Meaning of the General Anti-Avoidance Rule (Canada v. Alta Energy Luxembourg S.A.R.L.)
Two Spectrums in the Canadian Tax Planning Behaviour There are…
Read More

Canadian Tax Lawyer Analysis of a GAAR Case
Rogers Enterprises (2015) Inc. v The Queen – Canadian tax…
Read More

CHR Investment Corporation v The Queen – GAAR – (Subsection 245(2)) of the Income Tax Act and the Need for Clarify on Policy Application and Analysis
The Legal Background & Section 245’s GAAR Policies The general…
Read More

General Anti Avoidance Rules
GAAR assessment cannot give rise to penalties for non-compliance with…
Read More

Tests for Application Of GAAR
Application of the General Anti Avoidance Rule (GAAR) involves three…
Read More

Split Up Corporation By Shareholders Not Subject to GAAR
Split up of a corporation by shareholders did not violate…
Read More