Lehigh Cement: FCA upholds decision, but for different reasons
The Federal Court of Appeal (FCA) decision in Canada v Lehigh Cement Limited upheld the Tax Court of Canada’s verdict that there is no Canadian tax payable in the case and went further in rejecting the revenue’s attempts at broadening the scope of the application of the anti-avoidance rule.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: