Tax Notes

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May 2014

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Canadian Federal Court of Appeal Finds Anti-Avoidance Rule Applicable to Foreign Affiliates Has Limited Scope

The Canadian Federal Court of Appeal (the “FCA”) recently rendered its much anticipated decision in The Queen v. Lehigh Cement Ltd. et al.[1] (“Lehigh”) which considered whether the anti-avoidance rule in paragraph 95(6)(b) of the Income Tax Act (Canada)[2] (the “Tax Act”)...


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