Author: Sarah Faber

Loblaw Financial: SCC dismisses Crown appeal and affirms importance of text and context in interpreting tax provisions

Published by Sarah Faber

On December 3, 2021, a unanimous Supreme Court of Canada (“SCC”) dismissed the Crown’s appeal in Canada v. Loblaw Financial Holdings Inc. (2021 SCC 51). In doing so, the Court held that capital contributions and corporate oversight are not relevant…