General Electric Capital Canada Inc. v. The Queen: Guarantee Fees and the Arm’s Length Standard

Journal
Steeves, C.J.
Canada
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article reviews the General Electric Capital Canada decisions (Tax Court and Federal Court of Appeal) and discusses the useful commentary contained in these judgments about the application of the arm’s length principle to financial services.