Webinar Series: GAAR and Copthorne Holdings Ltd.

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We at TaxChambers LLP wish you and your families a wonderful holiday season and a very happy and prosperous New Year.

With the holiday season upon us and a new tax season approaching quickly, we are pleased to resume our Webinar Series in January.  Our January presentation will be concentrated on the Supreme Court of Canada’s decision inCopthorne Holdings Ltd. v. Canada released on December 16, 2011. For the text of the headnote and the link to the full text of the decision, click here.  Copthorne is the most recent Supreme Court of Canada decision on the application of theIncome Tax Act‘s General Anti-Avoidance Rule (GAAR).

The presentation will discuss the following :

  • GAAR:  history, general principles and practical implications for tax planners and taxpayers;
  •  Transactions involving paid-up capital: a background to the impugned transaction in the Copthorne case;
  • Copthorne: an examination of the facts and reasoning of the Supreme Court.

Our discussions will be moderated by Jonathan Garbutt.  As always, participants will be able to pose questions and share their thoughts and views.

This presentation will be held on Thursday January 12, 2012 from 12:00pm – 1:30 pm.

Space is limited.
Reserve your Webinar seat now at:https://www3.gotomeeting.com/register/330897486

Although no specific preparation is required, we recommend that you to review the case prior to the webinar.

PARTICIPATION:  The webinar is free of charge but space is limited and will be reserved in the order of registration.  If you have friends or colleagues who may be interested in this webinar, please forward this e-mail to them.