The Supreme Court of Canada released the following decision 2021-11-26:
Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; File no. 39113
Whether general anti‑avoidance rule applicable to deny requested exemption
The Supreme Court of Canada released the following decision 2021-11-26:
Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; File no. 39113
Whether general anti‑avoidance rule applicable to deny requested exemption