The 17th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, includes (1) an income tax update from the Supreme Court of Canada regarding the application of the GAAR to Treaty Shopping; and (2) an article on 4431472 Canada Inc. v Canada: A Cautionary Tale on Requesting Refunds in Amended Tax Returns. The publication also has summaries of cases of note and cases under appeal.
Bennett Jones