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Canada Case Law

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Tax law 2026 TCC 56

ONNI Development (RMG-1) Ltd. v. The King

Court
Tax Court of Canada

The Tax Court partly granted a motion to compel discovery in a GAAR-based income tax appeal, ordering answers to selected questions and requests but rejecting others as fishing expeditions.

  • General anti-avoidance rule
  • Discovery
  • Debt parking
  • Debt forgiveness
  • Change of control rules
  • Ga-ar
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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.