Tax Avoidance
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD) -- attach -- Tax Avoidance
no sham if documents describe intended legal rights
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 -- Tax Avoidance
David A. Ward, "Judicial Responses to Tax Avoidance", European Taxation, January 1995, p. 1. -- attach -- Tax Avoidance
John Tiley, "Tax Avoidance Jurisprudence as Normal Law", British Tax Review, 2004 No. 4, p. 304. -- attach -- Tax Avoidance
Felesky, Jack, "Is There Substance to 'Substance or Form' in Canada?", 1992 Conference Report, c.50. -- attach -- Tax Avoidance
Sawyer, "Blurring Distinction between Avoidance and Evasion - The Abuse of Tax Position", 1996 British Tax Review, No. 5, p. 483. -- attach -- Tax Avoidance
The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD) -- attach -- Tax Avoidance
Leon v. MNR, 76 DTC 6303, [1976] CTC 541 (FCA) -- attach -- Tax Avoidance
lack of business purpose established sham
Simard-Beaudry Inc. v. M.N.R., 74 DTC 6552, [1974] CTC 715 (FCTD) -- attach -- Tax Avoidance
motives should not be exaggerated
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