Descarries v. The Queen, 2014 DTC 1143 [at at 3412], 2014 TCC 75 (Informal Procedure) -- summary under Subsection 171(1)

By services, 28 November, 2015

Hogan J found that the transactions at issue abused the object of s. 84.1, a general anti-avoidance rule analysis which the Crown had not suggested, and had raised this fresh point with counsel who then argued it before him (see summary under s. 245(4)). He stated (at para. 45):

…I do not believe that I am bound when deciding on a question of law to agree to an interpretation on which the parties agree.

Topics and taglines
Topic
Income Tax Act - s. 171(1)
Tagline
free to raise an interpretation not advanced by either party
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335072
Extra import data
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