Lee v. The Queen, 2018 TCC 230 -- attach -- Sham
Quebec discretionary trust was not a sham
Sham
Laplante v. Canada, 2018 FCA 193 -- attach -- Sham
a purported distribution of QSBCS gains to family trust beneficiaries was a sham
Cameco Corporation v. The Queen, 2018 TCC 195, aff'd 2020 FCA 112 -- attach -- Sham
transactions that were not factually misrepresented were not a sham
Birchcliff Energy Ltd. v. The Queen, 2017 TCC 234 -- attach -- Sham
ephemeral transactions under a Plan of Arrangement were not a sham
R. v. Golini, 2016 TCC 174 -- attach -- Sham
sham doctrine did not apply to a "minor pretence"
Coast Capital Savings Credit Union v. Canada, 2016 FCA 181 -- attach -- Sham
deceit of taxpayer was irrelevant to assessment – so that “sham” also was irrelevant
Crooks v. The Queen, 2016 TCC 52 (Informal Procedure) -- attach -- Sham
the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes
26 February 2015 CBA Roundtable, Q. 6 -- attach -- Sham
elements of sham/Aggressive Planning management of assessments
Glen Loutzenhiser, "Sham in the Canadian Courts", Sham Transactions (Edwin Simpson and Miranda Stewart, editors), Oxford University Press, 2014. -- attach -- Sham
Continental Bank of Canada v. R., [1997] 1 CTC 13, 96 DTC 6355, [1996] 3 CTC 14 -- attach -- Sham
no sham if docs reflect legal reality
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