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 >
GAAR; loss utilization
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.
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.