Chad v. The Queen, 2022 TCC 18 -- summary under Window Dressing

Summary Under
Tax Topics - General Concepts - Window Dressing
sham is deceitful misrepresentation of a transaction’s nature, whereas window dressing is deceptively making the facts look better

Before denying a motion of the Crown to add an allegation of “window dressing” in its pleadings, Sommerfeldt J stated (footnote 39).

It is my...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
sham window dressing
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 54 the Crown could not resile from an oral representation that it would not argue “tax shelter” at trial 506