Tax Alert Archives December 2011

Supreme Court Rules in GAAR Case

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…

Prepared by: David Davies , Matthew Williams

David is a tax litigator who specializes in challenging adverse tax reassessments issued by the Canada Revenue Agency. His Philosophy 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 »