3295940 Canada Inc v The King – Federal Court of Appeal overturns GAAR assessment based on the similar economic result of alternative transactions
Published by Morgan WatchornThe Federal Court of Appeal (the “FCA”) recently released its decision in 3295940 Canada Inc v His Majesty The King, 2024 FCA 42. This decision is a welcome development in the jurisprudence regarding the application of the General Anti-Avoidance…