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Supreme Court of Canada rules derivatives contract to be a hedge

Supreme Court of Canada rules derivatives contract to be a hedge

Posted in: TAXBlog|May 14, 2020

Supreme Court of Canada rules derivatives contract to be a hedge in the tax case of James MacDonald vs The Queen. The Supreme Court of Canada (SCC) has dismissed an appeal in the case of a taxpayer who argued that payments of approximately $10 million he made as part of a derivatives contract were losses …

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