By Thien Hoang On April 23, 2020, the Federal Court of Appeal (FCA) rendered its judgement in Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, a case involving Loblaw Companies Ltd., Canada’s largest food and pharmacy chain. In its unanimous decision, the FCA reversed the judgement of the Tax Court of Canada (TCC) and …

Continue reading Loblaw Financial Holdings Inc. v. Canada: A Closer Look at Canada’s FAPI Rules