L.F. Management and Investment Successful in Tax Court of Canada Decision
On December 13, 2023, the Tax Court of Canada released the decision of L.F. Management and Investment S.A.R.L. v. The King, 2023 TCC 167 (published case name as Husky Energy v. the King). The decision addressed beneficial ownership and the general anti-avoidance rule in the context of Canada’s tax treaties with Luxembourg and Barbados. The Crown has appealed the decision to the Federal Court of Appeal.
Louise Summerhill, Josh Kumar and Monica Carinci of our Tax Litigation Team represented L.F. Management and Investment in the Tax Court.
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BioFull bio
A creative thinker and natural problem solver, Louise continuously looks for new ways to approach and resolve her clients’ tax issues.
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BioFull bio
Josh enjoys navigating complex and continually changing tax laws to effectively resolve income tax and GST/HST disputes.
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BioFull bio
Monica’s approach to tax research is both thorough and practical. She takes pride in finding creative resolutions to taxpayer disputes, often wi...
