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1. TAX COURT TO CHEW ON HALF-LOAF TAX PLAN AGAIN.

Author

Korne, Robert and Elkeslassy, Joy

Subjects
SALES tax, FAMILY-owned business enterprises, LAW
Abstract

The article reports the decision of the Canadian Federal Court of Appeal in the case 'Canada c. Gervais' concerning a transaction for a sale of shares of a family business, which was structured with a pre-sale tax plan colloquially referred to as a halfloaf.

Published
2016

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