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Blog Post | TaxEd International

Alta Energy: FCA Confirms that Treaty Shopping is not Abusive (for now …)

Fasken
Reading Time 1 minute read
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On February 12, 2020, in Canada v Alta Energy Luxembourg S.A.R.L. (2020 FCA 43), the Federal Court of Appeal (“FCA”) unanimously held that the general anti-avoidance rule (“GAAR”) did not deny a capital gains exemption claimed by a Luxembourg holding company under the Convention between the Government of Canada and the Government of the Grand … Continue reading Alta Energy: FCA Confirms that Treaty Shopping is not Abusive (for now …) »

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