Copthorne Holdings Ltd. v. Her Majesty the Queen

Supreme Court Hearings

Copthorne Holdings Ltd. v. Her Majesty the Queen

Copthorne Holdings Ltd. v. Her Majesty the Queen – January 21, 2011
Case #33283
This appeal deals with the interpretation and application of the general anti-avoidance rule, or GAAR. Canada introduced the GAAR in 1988 as a measure against aggressive or abusive tax avoidance.