General Electric Capital Canada Inc v R

2010 FCA 344

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(Decision by: Denis Pelletier JA)

General Electric Capital Canada Inc
vR

Court:

Judges: Marc Noel JA

Denis Pelletier JARobert M. Mainville JA

Legislative References:
Income Tax Act, RSC 1985 - c 1 (5th Supp); Pt I; Pt XIII; s 69(2); s 214(15); s 247(2); s 247(2)(a); s 247(2)(b); s 247(2)(c); s 247(2)(d)

Case References:
GlaxoSmithKline Inc v R - 2010 DTC 5124; [2010] 6 CTC 220
Heron Bay Investments Ltd v R - 2010 CarswellNat 3912; 2010 CAF 203; 2010 DTC 5126; [2010] 6 CTC 242
R v Sheppard - 50 CR (5th) 68; 211 Nfld & PEIR 50; 633 APR 50; 210 DLR (4th) 608; 284 NR 342; [2002] 1 SCR 869; 2002 SCC 26; 2002 CarswellNfld 74; 2002 CarswellNfld 75

Other References:
Canada-United States Income Tax Convention, 1980
Article X - referred to
Article XI - referred to

Hearing date: November 16, 2010
Judgment date: 15 December 2010

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Decision by:
Denis Pelletier JA

I agree