Tax Avoidance
Singleton v. Canada, 2001 DTC 5533, 2001 SCC 61, [2001] 2 SCR 1046 -- attach -- Tax Avoidance
Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62 -- attach -- Tax Avoidance
right to structure for tax avoidance
Canada v. Nunn, 2007 DTC 5111, 2006 FCA 403 -- attach -- Tax Avoidance
misrepresentation element of sham