Tax Avoidance
The Queen v. Houle, 83 DTC 5430, [1983] CTC 406 (FCTD) -- attach -- Tax Avoidance
Stubart Investments Ltd. v. The Queen, 84 DTC 6305, [1984] CTC 294, [1984] 1 SCR 536 -- attach -- Tax Avoidance
legally effective transaction with non-arm's length party should not be disregarded because it was tax-motivated
R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.) -- attach -- Tax Avoidance
Ledoux c. La Reine, 2000 DTC 6465, 2001 FCA 130 (FCA) -- attach -- Tax Avoidance
documents did not reflect actual transactions
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 -- attach -- Tax Avoidance
Schofield v. R & C Commrs., [2012] EWCA Civ 927 (CA) -- attach -- Tax Avoidance
McEwen Brothers Ltd. v. R., 99 DTC 5326, [1999] 3 CTC 373 (FCA) -- attach -- Tax Avoidance
deception of Minister
Keewatin Tribal Council Inc. v. City of Thompson, [1989] 2 CTC 206 (Man QB) -- attach -- Tax Avoidance
2529-1915 Québec Inc. v. Canada, 2009 DTC 5023 [at at 5585], 2008 FCA 398 -- attach -- Tax Avoidance
capital dividend elections for distributions of what should have been known to be income-account gains were shams
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