Taxpayers Prevail in Ontario Shuffle Cases
Ken Skingle and Chad Conrad examine the companion Alberta GAAR decisions in Husky Energy Inc. v. Alberta and Canada Safeway Limited v. Alberta. The Court of Appeal upheld the 2011 decisions of the Alberta Court of Queen’s Bench, that allowed both taxpayers’ appeals with respect to an interprovincial planning strategy. The Supreme Court of Canada has since dismissed Alberta’s applications for leave to appeal in both cases.
Originally published in Tax for the Owner-Mangager by Canadian Tax Foundation.