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Income Tax Update from the Supreme Court of Canada: The GAAR Does Not Apply to Treaty Shopping

The Duke of Westminster Principle Still Lives On for Tax Planning - On November 26, 2021, the Supreme Court of Canada released its decision and reasons in Her Majesty the Queen and Alta Energy Luxembourg S.A.R.L., 2021 SCC...more

Supreme Court of Canada Declines to Hear the Cameco Landmark Transfer Pricing Case

On February 18, 2021, the Supreme Court of Canada announced that it will not hear the transfer pricing tax appeal involving the Government of Canada and Cameco Corporation. Cameco was previously successful in both the Tax...more

Modified Deadlines for Federal Tax Litigation Proceedings

The COVID-19 outbreak prompted the following notices or directions from the federal courts which deal with tax matters....more

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