Benjamin Alarie, Julia Lockhart, "The Importance of Family Resemblance: Series of Transactions After Copthorne", Canadian Tax Journal (2014) 62:1, 273-99.

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10)
Extension of common-law series (pp. 76-77)

… Kandev et al. argue that the purpose of subsection 248(10) is merely to bring into the Act the...

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Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a)
Purpose of s. 55(3)(a)(ii) (pp. 96-7)

Subparagraph 55(3)(a)(ii)… seems to have been enacted for the purposes of avoiding a relatively...

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