Petro-Canada v. Canada, 2004 DTC 6329, 2004 FCA 158 -- attach -- Purpose/Intention
purpose test satisfied even if multiple purposes
Purpose/Intention
Ranjbar v. Canada, 2016 FCA 116 -- attach -- Purpose/Intention
regard to objective manifestations of purpose
Michael McGowan, "HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test", [2015] British Tax Review, No.5 2015 (Thomson Reuters (Professional) UK Limited), p. 649 -- attach -- Purpose/Intention
McKesson Canada Corporation v. The Queen, 2014 DTC 1040 [at at 2723], 2013 TCC 404 -- attach -- Purpose/Intention
tax purpose v. commercial result
High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88 -- attach -- Purpose/Intention
government funding only of operating costs did not detract from its purpose of increasing beds
Jones, "Nothing Either Good or Bad, But Thinking Makes It So - The Mental Element in Anti-Avoidance Legislation", 1983 British Tax Review, pp. 9, 113. -- attach -- Purpose/Intention
David C. Nathanson, "Tax Motive Kills Partnership: Spier Freezes (cf. Continental Bank)", Tax Litigation, Vol. VII, No. 3 -- attach -- Purpose/Intention
74712 Alberta Ltd. v. Minister of National Revenue, 97 DTC 5126, [1997] 2 CTC 30 (FCA) -- attach -- Purpose/Intention
Don Fell Ltd. v. The Queen, 81 DTC 5282, [1981] CTC 363 (FCTD) -- attach -- Purpose/Intention
Bomag (Canada) Ltd. v. The Queen, 81 DTC 5085, [1981] CTC 156 (FCTD), aff'd 84 DTC 6363, [1984] CTC 378 (FCA) -- attach -- Purpose/Intention
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