Jehad Haymour

Jehad Haymour


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Latest Publications


Daishowa-Marubeni: A Tree Fell In The Forest And The SCC Caught It!

In Daishowa-Marubeni International Ltd. v. The Queen, 2013 SCC 29, Justice Rothstein marries tax philosophy and tax practice by asking and answering the question: If a tree falls in the forest and you are not around to...more

5/24/2013 - Canada Income Tax Act Liability Tax Liability Tax Structuring

The Gwartz Decision: The GAAR Is Not A Filler

In Brianne Gwartz v. The Queen, 2013 TCC 86, the Crown attempted to utilize the GAAR to recharacterize as dividends certain capital gains which had been realized by a family trust and allocated to the minor-aged taxpayers in...more

5/23/2013 - Capital Gains Dividends GAAR Tax Avoidance Tax Benefits Tax Planning

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