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ARTICLE · 02 JULY 2018

Court Of Appeal Summaries (June 18 – 22)

Blaney McMurtry LLP
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Following are the summaries of this week's civil decisions of the Court of Appeal for Ontario.

CanadaLitigation, Mediation & Arbitration
John Polyzogopoulos
John Polyzogopoulos
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Good evening.

Following are the summaries of this week's civil decisions of the Court of Appeal for Ontario.

In Canada Life Insurance Company of Canada v Canada (Attorney General), Canada Life and some of its affiliates carried out a series of purely tax-driven transactions. The purpose of the Transactions was to realize a $168 million tax loss (without having suffered an economic loss in that amount) to offset unrealized foreign exchange gains accrued in the same taxation year. This would avoid paying millions of dollars in tax to CRA. The CRA disallowed the claimed loss in a reassessment. Asserting that it had proceeded on the basis of erroneous advice from its tax advisor, Canada Life applied to the Superior Court for an order setting aside the Transactions and replacing them with other steps that would permit it to enjoy the intended tax benefit, retroactive to the date of the original Transaction. The application was opposed by the CRA, represented by the

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