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Osler Update October 25, 2017

Federal Court of Appeal’s Univar decision provides guidance on how to apply the GAAR

On October 13, 2017, the Federal Court of Appeal released its highly anticipated decision in Univar, finding that the General Anti-Avoidance Rule...

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Osler Update September 12, 2017

Proposed Draft Legislation for Investment Limited Partnerships

The Department of Finance released draft legislation to amend the Excise Tax Act (Canada), which will likely have a significant impact on private...

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