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

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 …

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