This lunch and learn session will provide CTF young practitioners with a summary and discussion of 5 decisions that impact practitioners:
- BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61 and Canada (National Revenue) v. Cameco Corporation, 2017 FC 763 – two decisions discussing the limits of the Minister’s audit powers;
- Univar Holdco Canada ULC v. Canada, 2017 FCA 207, and Canada v. Oxford Properties Group Inc., 2018 FCA 30 – the Federal Court of Appeal’s most recent guidance on the applicability of the GAAR; and
- Iggillis Holdings Inc v Canada (National Revenue), 2018 FCA 51 – the Federal Court of Appeal providing guidance on when privilege will be maintained when sharing information with a counterparty to a deal.
