Deeper Into the Knight: Exploring Deans Knight and Its Effects on the Canadian GAAR

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow
Marshall Rothstein, OslerFollow
Steve Suarez, Borden Ladner Gervais LLPFollow
Jeffrey Trossman, Blake, Cassels & Graydon LLPFollow

Document Type

Article

Publication Date

9-25-2023

Source Publication

Tax Notes International, September 25, 2023, p. 1639 < https://www.taxnotes.com/tax-notes-international/tax-avoidance-and-evasion/deeper-knight-exploring-deans-knight-and-its-effects-canadian-gaar/2023/09/25/7hcdq >

Keywords

GAAR; loss utilization

Abstract

This article discusses the most recent decision of the Supreme Court of Canada in Deans Knight Income Corporation v. Canada (2023) and explores its implications for the Canadian GAAR.

Repository Citation

Li, Jinyan; Rothstein, Marshall; Suarez, Steve; and Trossman, Jeffrey, "Deeper Into the Knight: Exploring Deans Knight and Its Effects on the Canadian GAAR" (2023). Articles & Book Chapters. 3093.
https://digitalcommons.osgoode.yorku.ca/scholarly_works/3093