Tax Case Analysis and Discussion

A review of significant case law developments in 2012

Tax Case Analysis and Discussion - A review of significant case law developments in 2012

In the PwC / Tax Executives Institutes International Tax Day closing plenary session on November 21, 2012, David Glicksman and Elizabeth Johnson partners at PwC Canada affiliate law firm Wilson & Partners LLP and Richard Biscaro, PwC senior manager review case law developments over the last year. The session also includes an update on the CRA, examining priority issues, GAAR statistics, and how the CRA is likely to view some of the recent judicial developments. Cases reviewed include:

• Velcro Canada - Beneficial ownership case
• Garron Trust - Trust residence case
• Copthorne Holdings Ltd. – GAAR - PUC Duplication case
• Three Value shift cases — GAAR cases that represent the post-Copthorne landscape
• Spruce Credit Union — GAAR case