In this article – “Spotlight on statutory interpretation and tax avoidance: Three key decisions in 2021” – we examine two cases decided by the Supreme Court of Canada this year involving the permissible limits of international tax planning. The decisions clarify and provide important guidance on the principles of statutory interpretation in the tax context, with important implications for future tax planning and disputes. We also preview a third case, concerning the application of the general anti-avoidance rule to tax planning in the domestic context, that may make its way to the Court in 2022.

This article is authored by Pooja Mihailovich, who is a partner on Osler’s Tax team, and Mary Paterson, a partner on the Litigation team.

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