Veracity Capital Corp. v. The Queen, 2017 BCCA 3

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Summaries

Summary Under

avoidance of provincial capital gains tax was not GAARable in B.C. as there was no abuse of the B.C. Act itself

The following transactions occurred under a KPMG-advised “Q-Yes” plan for the avoidance of 90% of the B.C. income tax that otherwise would...

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Summary Under

Crown's interpretation entailed the addition of words that were already in a closely related provision

In the course of her analysis of the B.C. GAAR (s. 68.1(1)), MacKenzie JA found it telling that s. 68.1(1)(d), unlike s. 68.1(1)(c), did not refer...

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