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SCC

Deans Knight Income Corp. v. Canada, 2023 SCC 16

Duke of Westminster, [1936] A.C. 1; Craven v. White, [1989] A.C. 398; Canada v. ... As explained in Trustco, a series of transactions involves transactions that are “‘pre‑ordained in order to produce a given result’ with ‘no practical likelihood that the pre-planned events would not take place in the order ordained’” (para. 25, citing Craven v. ...
SCC

Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 SCR 601, 2005 DTC 5523

The Queen, [1984] 1 S.C.R. 536; Craven v. White, [1989] A.C. 398; W. T. ... We agree with the majority of the Federal Court of Appeal in OSFC and endorse the test for a series of transactions as adopted by the House of Lords that a series of transactions involves a number of transactions that are “pre-ordained in order to produce a given result” with “no practical likelihood that the pre-planned events would not take place in the order ordained”: Craven v. ...