Claire Kennedy comments in a Law Times look at important Canadian corporate tax cases, which could see judgments as early as the first half of 2018.

One is Oxford Properties Group Inc. v. The Queen 2016 TCC 204 (CanLII), which is in the Federal Court of Appeal and involves the contentious General Anti-Avoidance Rule of the Income Tax Act (GAAR). Claire says that as 2018 proceeds there will be a big focus on GAAR.