Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62 -- attach -- Purpose/Intention
objective and subjective manifestations of purpose
Purpose/Intention
McCoy v. The Queen, 2003 DTC 660, 2003 TCC 332 -- attach -- Purpose/Intention
intention objectively determined having regard to the material presented to investors
Wu v. R., 98 DTC 6004, [1998] 1 CTC 99 (FCA) -- attach -- Purpose/Intention
Wong v. R., 99 DTC 458, [1999] 2 CTC 2173 (TCC) -- attach -- Purpose/Intention
"it may reasonably be considered" imported an objective test
Swirsky v. Canada, 2014 DTC 5037 [at at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431] -- attach -- Purpose/Intention
no objectively reasonable income-producing purpose
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