By Stephanie D’Amico ( June 26, 2024, 2:50 PM EDT) -- On May 9, the Tax Court of Canada released the much-anticipated decision in DAC Investment Holdings Inc. v. The King, 2024 TCC 63 (DAC). The decision is the first judicial ruling on whether a corporate continuance effected in order to exit the Canadian-controlled private corporation (CCPC) tax regime constitutes abusive tax planning....