On January 30th, 2009, the Quebec Court of Appeal rendered its judgment in the case of OGT Holdings Ltd. v. Le Sous-ministre du Revenu du Québec. This case deals with Quebec’s general anti-avoidance rule as it applies to provincial tax legislation, more particularly in this case: the Taxation Act (Quebec). The Court had postponed its decision until the Supreme Court of Canada ruled in the matter of Lipson, also dealing with the general anti-avoidance rule but as it applies to the federal tax legislation.

type Tax Law Bulletin - February 2009 - Quebec Court of Appeal Applies the GAAR