CRA considers that s. 95(6)(b) can extend beyond status manipulation to transitory foreign FA positions to access dividends

CRA considers that Lehigh Cement established that s. 95(6)(b) "generally" is targeted at manipulation of status of non-resident corporations for subdivision i purposes (cf. Boidman: the FCA confirmed that the provision is "a precise instrument for very precise issues, namely, attempts to create FA status where none would otherwise exist and de-control what would otherwise be CFAs"). However, CRA considers that the provision could still be applied in some other contexts, for example, where share ownership in the non-resident corporation is intentionally transitory in order to extract one-off s. 113(1)-deductible dividends.

Neal Armstrong. Summary of 2 December 2014 CTF Roundtable, Q. 9 under s. 95(6)(b).