martindale.com
Legal Library
|
Tax Court Compels Disclosure in Gaar Case |
January 31, 2013
Previously published on January 2013
The Tax Court of Canada’s decision in Birchcliff Energy Ltd. v. The Queen sets an important precedent compelling the Canada Revenue Agency (CRA) to provide greater disclosure in the pleadings it files when litigating a case under the general anti-avoidance rule (GAAR). While most GAAR litigation focuses on two issues—whether the tax policy that the CRA alleges to have been abused exists, and if so, whether it was in fact abused by the taxpayer’s transactions—the CRA historically has not identified the relevant tax policy in the pleadings it files with the court in GAAR cases.
|
The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
| | View More Library Documents By... | | | | |
| | | | Borden Ladner Gervais LLP Overview |
Practice Area Resource Centers
|
|