Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40 -- attach -- Purpose/Intention
purpose to be determined having regard to objective manifestations thereof
Purpose/Intention
Continental Bank Leasing Corp. v. Canada, 98 DTC 6505, [1998] 2 SCR 298, [1998] 4 CTC 119 -- attach -- Purpose/Intention
ancillary profit-producing and sharing intention was sufficient to establish partnership
Spire Freezers Ltd. v. Canada, 2001 DTC 6158, [2001] 1 SCR 391, 2001 SCC 11 -- attach -- Purpose/Intention
ancillary profit purpose was sufficient to find a partnership
Blackburn v. The Queen, 2004 DTC 2409, 2004 TCC 180 (Informal Procedure) -- attach -- Purpose/Intention
requisite purposes can be one of many
632738 Alberta Ltd. v. The King, 2023 TCC 117 -- attach -- Purpose/Intention
the taxpayer’s sole shareholder could field the queries as to the purpose of the taxpayer, which might equate to the reason for the transaction
Keybrand Foods Inc. v. Canada, 2020 FCA 201 -- attach -- Purpose/Intention
regard can be had to subsequent steps as confirmatory of the intent at the relevant time
MacDonald v. Canada, 2020 SCC 6, [2020] 1 SCR 319 -- attach -- Purpose/Intention
intention re forward contract determined on basis of objective linkage to hedged asset rather than testimony as to subjective purpose
Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36 -- attach -- Purpose/Intention
purpose distinguished from motive
14 March 2016 Internal T.I. 2015-0609671I7 - Earnout, Amalgamation, Cost of Shares and ECE -- attach -- Purpose/Intention
attribution of predecessor's intention to Amalco
Rich v. Canada, 2003 DTC 5115, 2003 FCA 38 -- attach -- Purpose/Intention
subordinate purpose sufficient
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