Canada: Income Tax Update From The Supreme Court Of Canada: The GAAR Does Not Apply To Treaty Shopping - Bennett Jones LLP

Canada: Income Tax Update From The Supreme Court Of Canada: The GAAR Does Not Apply To Treaty Shopping - Bennett Jones LLP

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On November 26, 2021, the Supreme Court of Canada released its decision and reasons in Her Majesty the Queen and Alta Energy Luxembourg S.A.R.L., 2021 SCC 49.

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