Lehigh comment: s. 95(6) was intended to deal only with manipulations of CFA/FA status

Nat Boidman suggests that the scope accorded to s. 95(6) by Lehigh is significantly broader than the tax community's understanding of the provision's historical purpose and scope: it was intended only to deal with contrived avoidance of controlled foreign affiliate status or contrived qualification as a foreign affiliate.

Neal Armstrong.   Summary of Nathan Boidman, "The Troubling Effects for Canadian MNEs of the Decision in Lehigh," Tax Notes International, 17 June 2013, p. 1211 under s. 95(6).