Canada v. Hutchison Whampoa Luxembourg Holdings S.À R.L., 2025 FCA 176, aff'g sub nom. Husky Energy Inc. v. The King, 2023 TCC 167 -- attach -- Substance
agreements styled as securities lending agreements were not such in their legal substance
Substance
28 April 2000 External T.I. 2000-0020695 F - CREDIT-BAIL -- attach -- Substance
CRA generally assumes that the form of the agreement reflects the relationship
20 July 2001 External T.I. 2001-0087205 F - BAIL TRAITEMENT DU PRENEUR -- attach -- Substance
distinction between a sale and a lease is based on the legal terms of the arrangement
17 February 2021 External T.I. 2018-0768051E5 F - Contrat de crédit-bail -- attach -- Substance
lease payments, but not the lease itself, could be recharacterized
S4-F14-C1 - Artists and Writers -- attach -- Substance
28 October 2010 Internal T.I. 2010-0376041I7 F - Contrat d'acquisition ou de location -- attach -- Substance
contracts (e.g., leases) generally not recharacterized in the absence of sham
18 July 2011 External T.I. 2010-0370561E5 F - Location avec option d'achat -- attach -- Substance
lease is a lease in the absence of sham
Hidden Valley Golf Resort Assn. v. Canada, [2002] GSTC 42 (FCA) -- attach -- Substance
incidence of GST does not turn on nomenclature
ING Intermediate Holdings Ltd v HMRC, [2017] EWCA Civ 2111 -- attach -- Substance
court only goes behind the contract if the contract does not reflect the true agreement
7 February 2014 External T.I. 2014-0516921E5 F - Crédit et frais résiduels -- attach -- Substance
lease characterized as lease unless its actual legal effects differ
Pages
