CRA on the D&D Livestock Decision

In 2014-0534671C6, the CRA was asked about its position on D&D Livestock Ltd. v. The Queen 2013 TCC 318. The CRA indicated that it would not hesitate to invoke the GAAR in similar cases involving duplication of tax attributes.

Prepared by: Ken Jiang

Ken Jiang is a partner at the firm’s Vancouver office. His practice focuses on corporate and personal tax planning, international tax planning and representation of taxpayers in disputes with Canada Revenue Agency. Ken is fluent and proficient in Chinese (Mandarin).… more »

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