Shashi B. Malik

Partner | Calgary

403.298.2443

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SCC Daishowa Decision: Assumed Liabilities Not Considered Proceeds of Disposition

On May 23, 2013, the Supreme Court of Canada (“SCC”) released its decision in Daishowa-Marubeni International Ltd. v. R. (2013 SCC 29) (“Daishowa”).  Rothstein J., writing for a unanimous court, introduced the decision by posing the age-old question “If a tree falls...

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Federal Budget Review 2013

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Federal Budget Review

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