Wade Ritchie

Wade Ritchie

Bennett Jones LLP

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Supreme Court of Canada Upholds Treaty-Based Canadian Holding Structure

On November 26, 2021, the Supreme Court of Canada (the SCC) released its highly anticipated decision in Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 [Alta Energy Lux], that addressed treaty-based holding structures and...more

12/20/2021  /  Business Property , Canada , Capital Gains , Exemptions , GAAR , OECD , Supreme Court of Canada , Tax Revenues , Tax Treaty
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