Canada v. Quebecor Inc., 2025 FCA 207
Canada v. Quebecor Inc., 2025 FCA 207
In Canada v. Quebecor Inc., 2025 FCA 207, the Federal Court of Appeal (“Court”) rejected the Appellant’s argument that the general anti-avoidance rule (“GAAR”) applied to a series of transactions undertaken to consolidate capital losses within a related corporate group. The decision...