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Published: March 4, 2020

Last Updated: February 21, 2022

The Federal Court of Appeal just allowed the appeal by the Canada Revenue Agency (the Canadian income tax department) in the case of Baxter v. The Queen, and held that the taxpayer had acquired a tax shelter. Since the promoter of the investment did not have a tax shelter ID number, all deductions were denied to Mr. Baxter.


"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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