Tax Notes

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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What’s Happening at Miller Thomson

Speaking Engagements Greg P. Shannon, QC of our Calgary office, will present at STEP Canada National Conference on June 17, 2014, along with R. Darren Baxter, QC, TEP, of McInnes Cooper Halifax, NS on “Trusts – The 21 Year Deemed...

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Displaying 1-2 of 2