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Canada: Tax Court rules that “non-CCPC Planning” is not abusive under GAAR

www.thor.ca/tax-alerts/dac-investment-tax-court-rules-that-non-ccpc-planning-is-not-abusive-under-gaar/
www.airdberlis.com/insights/publications/publication/tax-court-declines-to-apply-gaar-to-non-ccpc-plan
www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/dac-investment-holdings-tax-court-canada-finds-general-anti-avoidance-rule-does-not-apply-intentional-change-non-ccpc-status#page=1
decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521265/index.do
www.mccarthy.ca/eon/insights/blogs/mccarthy-tetrault-tax-perspectives/dac-investment-holdings-tax-court-canada-finds-general-anti-avoidance-rule-does-not-apply-intentional-change-non-ccpc-status
www.dentons.com/en/insights/articles/2024/may/24/landmark-non-ccpc-planning-decision-released-by-the-tax-court-of-canada21265/index.do
www.dentons.com/en/insights/articles/2024/may/24/landmark-non-ccpc-planning-decision-released-by-the-tax-court-of-canada