Tax Avoidance
David A. Ward, "The Business Purpose Test and Abuse of Rights", 1985 British Tax Review, p. 68. -- attach -- Tax Avoidance
11 October 1991 T.I. (Tax Window, No. 11, p. 17, ¶1523) -- attach -- Tax Avoidance
9 November 2001 External T.I. 2001-0092495 - CTF ROUND TABLE-PROFESSIONAL CORPs -- attach -- Tax Avoidance
Furniss v. Dawson, [1984] 2 WLR 226, [1984] AC 474 (HL) -- attach -- Tax Avoidance
I.R.C. v. Burmah Oil Co. Ltd., [1982] BTC 56 (HL) -- attach -- Tax Avoidance
The Queen v. Parsons, 84 DTC 6447, [1984] C.T.C 354, 84 DTC 6452 (FCA) -- attach -- Tax Avoidance
no sham as purported legal rights were created
Consolidated-Bathurst Ltd. v. The Queen, 85 DTC 5120, [1985] 1 CTC 142 (FCTD), aff'd on different grounds, 87 DTC 5001, [1987] 1 CTC 55 (FCA) -- attach -- Tax Avoidance
The Queen v. Special Risks Holdings Inc., 83 DTC 5046, [1983] CTC 36 (FCA) -- attach -- Tax Avoidance
Doncaster v. Smith, [1987] 5 WWR 444 (BCCA) -- attach -- Tax Avoidance
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