Antle v. Canada, 2010 DTC 5172 [at at 7304], 2010 FCA 280 -- attach -- Sham
trust deed did not reflect the factual expectatons of the settler and trustee
Sham
McLarty v. The Queen, 2014 DTC 1162 [at at 3556], 2014 TCC 30 -- attach -- Sham
sham cannot apply to just part of transaction
Foresbec Inc. v. The Queen, 2002 DTC 1786 (TCC), aff'd 2003 DTC 5455, 2002 FCA 186 -- attach -- Sham
documents did not reflect legal reality
Coast Capital Savings Credit Union v. The Queen, 2015 TCC 195, aff'd 2016 FCA 181 -- attach -- Sham
sham may be pleaded only by the Minister
Mariano v. The Queen, 2015 DTC 1209 [at at 1331], 2015 TCC 244 -- attach -- Sham
taxpayer involvement in deceit unnecessary
Birchcliff Energy Ltd. v. The Queen, 2015 TCC 232, nullified on procedural grounds 2017 FCA 89 -- attach -- Sham
transitory share issuance under plan of arrangement was not a sham
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