Tax Alert Archives July 2011

GAAR Found to Apply to “Reverse Freeze” Transaction

On July 12, 2011, the Tax Court of Canada (TCC) released the long-awaited decision in Triad Gestco Ltd. v. The Queen, 2011 TCC 259. This is the TCC’s most recent decision concerning the application of the general anti-avoidance rule (GAAR).…

Prepared by: Kim Ho

Kim Ho received a B.A.(Honours) in economics from Queen’s University and a LL.B from the University of Victoria. While at the University of Victoria, he was awarded the 2008 Stikeman Elliot/Carswell National Tax Award, the British Columbia Superior Court Judges… more »