Subsection 245(4)

it was an abuse of s. 250(5.1) and of ss. 123.3 and 123.4 for a CCPC to continue to BVI before realizing a capital gain

abuse to generate two losses out of the same investment

it abused the rationale of s. 88(1)(d) to bump the ACB of a resource partnership interest

structuring to satisfy the s. 20(1(c) direct-use test is not contrary to the amended GAAR

continuing a US sub to Canada before realizing a capital loss on its shares abused s. 93(2)'s rationale

a use of PUC-averaging to increase the PUC of individuals’ shares with a stepped-up ACB was abusive

the use of losses of an insolvent public company by a SIFT trust was an abuse of s. 111(5)

CDA streaming between existing shareholders is generally acceptable

Deans Knight applied to corporate restart plan

Examples of transactions to which CRA will apply GAAR