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Published: April 10, 2020

Last Updated: April 17, 2020

In the income tax case of Papiers Cascades Cabano Inc. v The Queen the Federal Court of Appeal ruled that the Canada Revenue Agency (the Canadian income tax department) can adjust the balance of a carry-forward of investment tax credits from a statute-barred year.

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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