With Gabrielle Richards, Rosemarie Wertschek, Q.C.
On January 8, 2009, the Supreme Court of Canada handed down a split decision on the application of the General Anti-Avoidance Rule in Lipson that one leading tax commentator called "probably the most significant tax decision in the last 70 years; it addresses a very fundamental issue that has been causing tension in tax law for decades, [namely] balancing the rights of the taxpayer to arrange his affairs to minimize tax."