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Canada Case Law

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Taxation 2020 SCC 6

MacDonald v. Canada

Court
Supreme Court of Canada

The Supreme Court of Canada held that a cash-settled forward contract was a hedge of Bank of Nova Scotia shares, so the losses were capital losses.

  • Derivative contracts
  • Hedging vs speculation
  • Characterization of income vs capital
  • Linkage
  • Taxpayer intent
  • Derivative-contracts
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About this LexChat collection

Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.