Paul Lamarre

Oct 1, 2024 | digitalcommons.osgoode.yorku.ca | Jinyan Li |Paul Lamarre |Davies Ward Phillips

Document TypeBook ChapterSource PublicationLi, Jinyan, and Paul Lamarre. International Taxation in Canada. Fifth edition., LexisNexis, 2024. Keywordstax treaties; treaty shopping, GAAR; principal purpose testAbstractCanada has close to 100 bilateral tax treaties and an active body of case law on treaty interpretation, including the recent Supreme Court of Canada decision in Alta Energy S.A.R.L. v. Canada (2021 SCC 49) on treaty shopping.