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Canada

Federal Court refuses to authorise abusive “fishing expedition” by Canada Revenue Agency

Mar 2,20

Article by: Jennifer Flood, (Thorsteinssons LLP, Canada) The recent Federal Court decision in Canada (National Revenue) v. Hydro-Québec, 2018 FC 622 made …

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Alta Energy: Treaty shopping is no abuse

Feb 28,20

Article by: Jonathan Schwarz (Temple Tax Chambers; King’s College London) The Canadian Federal Court of Appeal has upheld the Tax …

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