Jared Mackey

Jared Mackey

Bennett Jones LLP

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The Latest Word on Subsequent Legislative History and the GAAR

Two recent decisions of the Tax Court involving the general anti-avoidance rule (GAAR), Univar Holdco Canada ULC v The Queen, 2016 TCC 159 [Univar] and Oxford Properties Group Inc v The Queen, 2016 TCC 204 [Oxford...more

11/2/2016  /  Canada , GAAR , Income Tax Act , Legislative History , Tax Court
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