{"id":2668,"date":"2018-11-16T10:44:14","date_gmt":"2018-11-16T10:44:14","guid":{"rendered":"http:\/\/bowmantaxmoot.dentons-stage.blend.support\/cause-en-appel\/the-bowman-moot-problem-2019\/"},"modified":"2020-10-30T00:09:39","modified_gmt":"2020-10-30T00:09:39","slug":"cause-en-appel-du-concours-bowman-2019","status":"publish","type":"page","link":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/","title":{"rendered":"Cause en appel 2019"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>Concours national de plaidoirie en droit fiscal Donald G.H. Bowman<\/strong><strong><br>2019 \u2013 CAUSE EN APPEL<br>\u00c9mis: le 12 novembre 2018<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><em>1245989 Alberta Ltd. v. Canada (Attorney General)<\/em>, 2018 FCA 114<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Les motifs et le jugement de la Cour d\u2019appel f\u00e9d\u00e9rale dans&nbsp;<em>1245989 Alberta Ltd. v. Canada (Attorney General) (<\/em>2018 FCA 114) sont port\u00e9s en appel devant la Cour supr\u00eame fictive pour les pourvois en droit fiscal.<\/li><li>Les questions en litige en appel sont:<ol><li>Aux fins de l\u2019application de l\u2019article 245 de la&nbsp;<em>Loi de l\u2019imp\u00f4t sur le revenu&nbsp;<\/em>(Canada), est-il n\u00e9cessaire qu\u2019un contribuable \u00ab r\u00e9alise \u00bb un avantage fiscal pour constater l\u2019existence de celui-ci?<\/li><li>Aux fins de l\u2019application de l\u2019article 245 de la&nbsp;<em>Loi de l\u2019imp\u00f4t sur le revenu&nbsp;<\/em>(Canada), est-ce que le contribuable a abus\u00e9 de l\u2019article 84.1 et du paragraphe 89(1)?<\/li><\/ol><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li>Parmi toutes les questions soulev\u00e9es dans les motifs des juridictions inf\u00e9rieures, seules celles concernant la port\u00e9e et l\u2019application de l\u2019article 84.1, du paragraphe 89(1) et de l\u2019article 245 de la&nbsp;<em>Loi de l\u2019imp\u00f4t sur le revenu<\/em>&nbsp;(Canada) \u2013 la disposition g\u00e9n\u00e9rale anti-\u00e9vitement \u2013 doivent \u00eatre abord\u00e9es par les avocat(e)s dans leurs observations \u00e9crites et orales. Ils\/elles peuvent faire valoir des arguments qui ne sont pas mentionn\u00e9s dans les motifs des juridictions inf\u00e9rieures, mais dans la mesure o\u00f9 ils se rapportent \u00e0 l\u2019article 84.1, au paragraphe 89(1) et \u00e0 l\u2019article 245.<\/li><li>Les tribunaux ont comp\u00e9tence pour toutes les questions soulev\u00e9es dans la d\u00e9cision.<\/li><li>La cause en appel \u00e9tant une cause r\u00e9elle, les m\u00e9moires des parties doivent donc \u00eatre des oeuvres originales, et non une copie ou une simple imitation de documents judiciaires d\u00e9j\u00e0 d\u00e9pos\u00e9s.<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Concours national de plaidoirie en droit fiscal Donald G.H. Bowman2019 \u2013 CAUSE EN APPEL\u00c9mis: le 12 novembre 2018 1245989 Alberta [&hellip;]<\/p>\n","protected":false},"author":193,"featured_media":0,"parent":2664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2668","page","type-page","status-publish","hentry","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cause en appel 2019 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cause en appel 2019 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\" \/>\n<meta property=\"og:description\" content=\"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman2019 \u2013 CAUSE EN APPEL\u00c9mis: le 12 novembre 2018 1245989 Alberta [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-30T00:09:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/03\/winner-1-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1706\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/cause-en-appel-du-concours-bowman-2019\\\/\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/cause-en-appel-du-concours-bowman-2019\\\/\",\"name\":\"Cause en appel 2019 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#website\"},\"datePublished\":\"2018-11-16T10:44:14+00:00\",\"dateModified\":\"2020-10-30T00:09:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/cause-en-appel-du-concours-bowman-2019\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/cause-en-appel-du-concours-bowman-2019\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/cause-en-appel-du-concours-bowman-2019\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cause en appel\",\"item\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/fr\\\/cause-en-appel\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Cause en appel 2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#website\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/\",\"name\":\"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman\",\"description\":\"6 mars \u2013 7 mars 2026 \u00b7 Pr\u00e9sent\u00e9 par Dentons\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#organization\",\"name\":\"Dentons\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Dentons_Logo_Purple_RGB_150.png\",\"contentUrl\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Dentons_Logo_Purple_RGB_150.png\",\"width\":240,\"height\":46,\"caption\":\"Dentons\"},\"image\":{\"@id\":\"https:\\\/\\\/www.bowmantaxmoot.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cause en appel 2019 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/","og_locale":"fr_FR","og_type":"article","og_title":"Cause en appel 2019 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","og_description":"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman2019 \u2013 CAUSE EN APPEL\u00c9mis: le 12 novembre 2018 1245989 Alberta [&hellip;]","og_url":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/","og_site_name":"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","article_modified_time":"2020-10-30T00:09:39+00:00","og_image":[{"width":2560,"height":1706,"url":"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/03\/winner-1-1-scaled.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/","url":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/","name":"Cause en appel 2019 - Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","isPartOf":{"@id":"https:\/\/www.bowmantaxmoot.com\/#website"},"datePublished":"2018-11-16T10:44:14+00:00","dateModified":"2020-10-30T00:09:39+00:00","breadcrumb":{"@id":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/cause-en-appel-du-concours-bowman-2019\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bowmantaxmoot.com\/fr\/home\/"},{"@type":"ListItem","position":2,"name":"Cause en appel","item":"https:\/\/www.bowmantaxmoot.com\/fr\/cause-en-appel\/"},{"@type":"ListItem","position":3,"name":"Cause en appel 2019"}]},{"@type":"WebSite","@id":"https:\/\/www.bowmantaxmoot.com\/#website","url":"https:\/\/www.bowmantaxmoot.com\/","name":"Concours national de plaidoirie en droit fiscal Donald G.H. Bowman","description":"6 mars \u2013 7 mars 2026 \u00b7 Pr\u00e9sent\u00e9 par Dentons","publisher":{"@id":"https:\/\/www.bowmantaxmoot.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bowmantaxmoot.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.bowmantaxmoot.com\/#organization","name":"Dentons","url":"https:\/\/www.bowmantaxmoot.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.bowmantaxmoot.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/10\/Dentons_Logo_Purple_RGB_150.png","contentUrl":"https:\/\/www.bowmantaxmoot.com\/wp-content\/uploads\/2020\/10\/Dentons_Logo_Purple_RGB_150.png","width":240,"height":46,"caption":"Dentons"},"image":{"@id":"https:\/\/www.bowmantaxmoot.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/2668","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/users\/193"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/comments?post=2668"}],"version-history":[{"count":1,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/2668\/revisions"}],"predecessor-version":[{"id":2669,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/2668\/revisions\/2669"}],"up":[{"embeddable":true,"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/pages\/2664"}],"wp:attachment":[{"href":"https:\/\/www.bowmantaxmoot.com\/fr\/wp-json\/wp\/v2\/media?parent=2668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}