Organization: Canada Revenue Agency
Year: 2022
Month: December
Request Number: A-2020-125777
Request Summary: All Canada Revenue Agency (CRA) internal information regarding i) mention or refer to Rio Tinto Alcan Inc. v. R (2016 TCC172) under Tax Court of Canada dockets 2013-3028(IT)G and 2012-4808(IT)G and/or Canada v. Rio Tinto Alcan Inc. (2018 FCA 124) under Federal Court of Appeal dockets A-360-16, A-361-16, A-432-16; and (ii) relate to the subject of the deductibility of expenses or costs under paragraphs 20(1)(e), (bb) and (cc) that are connected to the acquisition of another company.
Disposition: Disclosed in part
Number of pages: 1173