There are two spectra in Canadian tax planning behaviour. On the one side, there is unacceptable tax planning activities, which to say those that fall afoul of .
On November 26, 2021, the Supreme Court of Canada (the SCC) released its highly anticipated decision in Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 [Alta Energy Lux], that.
On November 26, 2021, the Supreme Court of Canada (“SCC”) released its long-anticipated decision in The Queen v. Alta Energy Luxembourg S.A.R.L. . The majority of the Court dismissed.