By Siwei Chen and Dana O’Shea ( November 2, 2020, 1:11 PM EST) -- On Sept. 14, the Federal Court of Appeal released its decision on Gladwin Realty Corp. v. Canada 2020 FCA 142. The court dismissed the taxpayer’s appeal from the Tax Court of Canada, denying the tax benefit obtained through a complex series of transactions under the general anti-avoidance rule (GAAR)....