Graphic Packaging Canada Corp. v. The Queen, 2001 DTC 861 (TCC), aff'd 2003 DTC 5007 (FCA)

It was found that the taxpayer had acquired shares of a U.S. corporation ("GGM") on the basis of an undertaking that it would make payments to...

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In applying the version of the definition of superficial loss that applied to 1988 transactions, Archambault T.C.J. rejected the argument on...

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