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The Supreme Court of Canada (SCC) recently rendered its eagerly awaited decision in Canada v Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 (Alta Energy). Six of the nine justices held.

United statesJohnj lennardJustice suzanneJustice sheilah martinMichaeln kandevJustice malcolm roweTax courtMalta energyCanadav alta energy luxembourgCanada revenue agencyBulletin for international taxationSupreme courtPrior to alta energyAlta energy partners canada ltdAlta energy luxembourgCanada luxembourg tax treaty