After finding that GAAR applied to deny capital losses of the taxpayers from the time of the abusive transactions giving rise to them rather than not being denied until the transactions' reassessment under s. 245(2), Hogan J found that it followed that interest respecting such reassessments commenced accruing from the taxpayers' balance-due dates.
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interest under GAAR assessments accrued from balance due dates
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"field_legacy_header": "<a id=\"JKRead\"></a><strong><em>J.K. Read Engineering Ltd. v. The Queen</em></strong>, 2014 DTC 1216 [at 3872], 2014 TCC 309 <strong>[interest under GAAR assessments accrued from balance due dates]</strong>",
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"field_legacy_header": "<a id=\"JKRead\"></a><strong><em>J.K. Read Engineering Ltd. v. The Queen</em></strong>, 2014 DTC 1216 [at 3872], 2014 TCC 309 <strong>[interest under GAAR assessments accrued from balance due dates]</strong>",
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