Section 274

Subsection 274(3)

See Also

Soucy v. Agence du revenu du Qu├ębec, 2018 QCCQ 4845

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) double gift (avoiding QST applicable to a direct gift) was made for non-tax reasons and also not abusive 130

Subsection 274(4) - Provision Not Applicable

See Also

Cussens & Ors v Brosnan, ECLI:EU:C:2017:881:Case C-251/16, [2017] BVC 61

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HMRC v Pendragon plc, [2015] UKSC 37

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) abuse of rule intended to avoid double tax 29

Michelin Tires (Canada) Ltd. v. M.N.R., [1995] GSTC 17 (CITT)

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Administrative Policy

GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015

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Articles

Brent F. Murray, "The General Anti-Avoidance Rule: CRA Discussions on GST Matters", CCH Tax Topics, No. 2191, March 6, 2014, p. 1.

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Subsection 274(7) - Exception

Administrative Policy

GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015

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