Substance
Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 SCR 622, [1999] 4 CTC 313 -- attach -- Substance
legal relationships prevail over economic realities
88 C.R. - F.Q.23 -- attach -- Substance
89 C.R. - Q.8 -- attach -- Substance
Income Tax Technical News, No. 21, June 14, 2001 -- attach -- Substance
88 C.R. - "Finance and Leasing" - "Leasing" -- attach -- Substance
Thivierge, "Emerging Income Tax Issues: Substance Over Form Revisited, Section 160 of the Income Tax Act, and Series of Transactions", 1993 Conference Report, c. 4 -- attach -- Substance
Pound, "Remedial Tax Planning: How to Fix It When It's Broke", 1993 Conference Report, c. 9, pp. 9:21 - 24. -- attach -- Substance
20 January 1999 External T.I. 9832305 - LEASING FEES AS BUSINESS EXPENSES -- attach -- Substance
Fiducie Famille Gauthier v. The Queen, 2011 DTC 1343 [at at 1917], 2011 TCC 318, aff'd 2012 FCA 76 -- attach -- Substance
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