Subsection 274(3)
See Also
Soucy v. Agence du revenu du Québec, 2018 QCCQ 4845
The taxpayer’s daughter who had recently turned down a gift of a car from her father, became aware that her mother needed a car. In quick...
| 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 | 134 |
Subsection 274(4) - Provision Not Applicable
See Also
Cussens & Ors v Brosnan, ECLI:EU:C:2017:881:Case C-251/16, [2017] BVC 61
The taxpayers jointly owned a development site in Ireland, on which they constructed 15 holiday homes. Before making sales, in March 2002 they...
HMRC v Pendragon plc, [2015] UKSC 37
The Pendragon Group, the largest car sales group in Europe, used a scheme (devised and marketed to it by KPMG) to reduce its VAT liability. Under...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | abuse of rule intended to avoid double tax | 31 |
Michelin Tires (Canada) Ltd. v. M.N.R., [1995] GSTC 17 (CITT)
The appellant ("Michelin") sold its inventory of imported tires to an affiliated corporation ("Uniroyal") on December 28, 1990 and repurchased the...
Administrative Policy
GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015
3. ...Transactions that rely upon the strict wording of a provision in the Act to gain a tax benefit where none was intended and, therefore,...
Articles
Brent F. Murray, "The General Anti-Avoidance Rule: CRA Discussions on GST Matters", CCH Tax Topics, No. 2191, March 6, 2014, p. 1.
Access request (p. 1)
[W]e submitted a request...under the Access to Information Act for all records pertaining to the CRA's interpretation of...
Subsection 274(7) - Exception
Administrative Policy
GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015
No self-application of GAAR
12. …[T]he determination of the tax consequences to any person, resulting from the application of section 274, will...