The Queen v. Friedberg, 92 DTC 6031, [1992] 1 CTC 1 (FCA) -- attach -- Tax Avoidance
subjective intention does not alter transactions
Tax Avoidance
Alberta Gas Ethylene Co. Ltd. v. The Queen, 89 DTC 5058, [1989] 1 CTC 135 (FCTD), aff'd 90 DT 6419 (FCA) -- attach -- Tax Avoidance
Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 SCR 622, [1999] 4 CTC 313 -- attach -- Tax Avoidance
taxpayers entitled to rely on structure of their transactions
Ferrel v. R., 99 D.TC 5111, [1999] 2 CTC 101 (FCA) -- attach -- Tax Avoidance
Giguère v. MNR, 93 DTC 488 (TCC) -- attach -- Tax Avoidance
Thibault v. R., 99 DTC 489, [1999] 2 CTC 2645 (TCC) -- attach -- Tax Avoidance
Eli Lilly & Co. v. Novopharm Ltd. (1998), 161 DLR (4th) 1, [1998] 2 SCR 129 -- attach -- Tax Avoidance
McLarty v. The Queen, 2014 DTC 1162 [at at 3556], 2014 TCC 30 -- attach -- Tax Avoidance
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 -- Tax Avoidance
documents did not reflect legal reality
Lloyd v. The Queen, 2002 DTC 1493 (TCC) -- attach -- Tax Avoidance
taxapyer can argue legally ineffective transactions
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