Boguski – Crown unsuccessful in obtaining section 174 order to bind unrelated taxpayers in substantially similar transactions
Published by Gloria WangIn Canada (National Revenue) v. Boguski, 2021 FCA 118 affirming 2018 TCC 236, the Federal Court of Appeal (the “FCA”) affirmed the decision of the Tax Court of Canada (the “Tax Court”) to dismiss the Minister’s application for an…