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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.


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