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.
Please note that this publication presents an overview of notable legal trends and related updates. It is intended for informational purposes and not as a replacement for detailed legal advice. If you need guidance tailored to your specific circumstances, please contact one of the authors to explore how we can help you navigate your legal needs.
For permission to republish this or any other publication, contact Amrita Kochhar at kochhara@bennettjones.com.