On December 16, 2011 the Supreme Court of Canada released its decision in Copthorne, its fourth judgment considering the scope of the general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act (Canada) (the Act).
In a unanimous…
David is a tax litigator who specializes in challenging adverse tax reassessments issued by the Canada Revenue Agency.
An English judge once wrote that “every person is entitled to order his (or her) affairs so that the tax… more »
Matthew Williams is a partner and practices in the firm’s Toronto office.
Matthew’s practice focuses on all aspects of taxpayer representation. He has appeared before the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal,… more »
On November 10, 2011 the Federal Court of Appeal (FCA) released its decision in Imperial Tobacco Canada Limited v. The Queen, 2011 FCA 308. The issue for the Court to determine was whether $118 million paid by the taxpayer to…