Tax Avoidance
Spur Oil Ltd. v. The Queen, 81 DTC 5168, [1981] CTC 336 (FCA) -- attach -- Tax Avoidance
Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD) -- attach -- Tax Avoidance
Atinco Paper Products Ltd. v. The Queen, 78 DTC 6387, [1978] CTC 566 (FCA) -- attach -- Tax Avoidance
Continental Bank of Canada v. R., [1997] 1 CTC 13, 96 DTC 6355, [1996] 3 CTC 14 -- attach -- Tax Avoidance
no sham if docs reflect legal reality
A.G. Securities v. Vaughan, [1988] 3 WLR 1205 (HL) -- attach -- Tax Avoidance
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) -- attach -- Tax Avoidance
form matters
C&E Commissioners v. Music and Video Exchange Ltd., [1992] BTC 5028 (Q.B.) -- attach -- Tax Avoidance
tax minimization acceptable
The Queen v. Fording Coal. Ltd., 95 DTC 5672 (FCA) -- attach -- Tax Avoidance
Duha Printers (Western) Ltd. v. Canada, [1998] 1 SCR 795, 98 DTC 6334, [1998] 3 CTC 303 -- attach -- Tax Avoidance
no business purpose test
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