Shashi B. Malik

Partner | Calgary


Portrait of Shashi B.  Malik

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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