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Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3 -- summary under Article 24

Full Title
Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 24
Brazilian tax sparing provision did not permit the taxpayer to shelter Canadian-source income

The Crown brought a motion under Rule 58(1) for determination of questions of law respecting the application of Art. XXII(2) of the Canada-Brazil...

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