( Disponible en anglais seulement )
TCC Upholds Tax Benefits of Cross-Border Refinancing Involving Foreign Affiliates
The Tax Court of Canada (the « TCC« ) recently considered in Lehigh Cement Ltd. v. R. (2013 TCC 176) (“Lehigh Cement”) the application of the anti-avoidance rule in paragraph 95(6)(b) of the Income Tax Act (Canada) (the “Act”) in the context...