繼加拿大聯邦法院在Onex訴總檢察長案（2024 FC 1247）中做出裁決後，加拿大稅務局（CRA）做出的酌情決定今後必須「清楚地解釋為什麼他們的解釋最能反映立法機關的意圖，不僅證明其所選擇的解釋之合理性，也證明了為什麼它優於其他可能的解釋」。該案涉及一家全球資產管理公司，該公司建立了複雜的結構，以便根據外國應計財產收入規則從外國子公司收取免稅股息。
CANADA: Federal court ruling forces CRA to reconsider discretionary decision-making
Following the Federal Court of Canada's decision in Onex v Attorney General (2024 FC 1247), discretionary decisions made by the Canada Revenue Agency (CRA) must in future 'clearly explain why their interpretation best reflects the legislature's intent [and] not only justify its chosen interpretation but also demonstrate why it prevails over other possible interpretations'. The case concerned a global asset management firm that had established complex structures to receive tax-free dividends from a foreign affiliate under the foreign accrual property income rules.
Source:
Counter Tax Litigators