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Federal Court of Appeal Rules on GAAR Again

Source: Thor Tax
Link: Federal Court of Appeal Rules on GAAR Again

In Fiducie financière Satoma c. Canada, 2018 CAF 74, the Federal Court of Appeal ruled on the General Anti-Avoidance Rule (the “GAAR”) again this year (see our previous Alert re: Oxford Properties). In upholding the Tax Court of Canada,…

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