Ledoux c. La Reine, 2000 DTC 6465, 2001 FCA 130 (FCA) -- attach -- Sham
documents did not reflect actual transactions
Sham
The Queen v. Parsons, 84 DTC 6447, [1984] C.T.C 354, 84 DTC 6452 (FCA) -- attach -- Sham
no sham as purported legal rights were created
McEwen Brothers Ltd. v. R., 99 DTC 5326, [1999] 3 CTC 373 (FCA) -- attach -- Sham
deception of Minister
2529-1915 Québec Inc. v. Canada, 2009 DTC 5023 [at at 5585], 2008 FCA 398 -- attach -- Sham
capital dividend elections for distributions of what should have been known to be income-account gains were shams
Simard-Beaudry Inc. v. M.N.R., 74 DTC 6552, [1974] CTC 715 (FCTD) -- attach -- Sham
motives should not be exaggerated
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD) -- attach -- Sham
no sham if documents describe intended legal rights
Stubart Investments Ltd. v. The Queen, 84 DTC 6305, [1984] CTC 294, [1984] 1 SCR 536 -- attach -- Sham
taxpayer-created facade
Canada v. Nunn, 2007 DTC 5111, 2006 FCA 403 -- attach -- Sham
misrepresentation element of sham
Bessette v. ARC (Quebec Revenue Agency), 2014 QCCQ 4329 -- attach -- Sham
professional "services" corporation with no employees
Dimane Enterprises Ltd. v. The Queen, 2015 DTC 1013 [at at 64], 2014 TCC 334 -- attach -- Sham
purported recipients of trust distributions had no control over funds
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