Birchcliff Energy Ltd. v. The Queen, 2015 TCC 232, nullified on procedural grounds 2017 FCA 89 -- attach -- Subsection 245(4)
abusive reverse takeover by Lossco through diverted private placement
Subsection 245(4)
Descarries v. The Queen, 2014 DTC 1143 [at at 3412], 2014 TCC 75 (Informal Procedure) -- attach -- Subsection 245(4)
use of outside basis to step up PUC abused s. 84.1
1 December 1992 T.I. (Tax Window, No. 27, p. 9, ¶2319) -- attach -- Subsection 245(4)
Income Tax Technical News, No. 9, 10 February 1997 -- attach -- Subsection 245(4)
loss transfer must be to affiliated person - related not enough
May 1999 CALU Conference No. 9908430., Q.3 -- attach -- Subsection 245(4)
2000 Ruling 2000-0010723 - STOCK BONUS PLAN -- attach -- Subsection 245(4)
9 September 2002 External T.I. 2002-0141005 - Debt forgiveness and capital contribution -- attach -- Subsection 245(4)
2001 Ruling 2001-0090213 - Tax loss consolidation -- attach -- Subsection 245(4)
10 October 2003 Roundtable, 2003-0029955 F - Surplus Stripping Post-Geransky -- attach -- Subsection 245(4)
2 June 2003 External T.I. 2003-0002485 - DEBT FORGIVENESS-GIFT FUND -- attach -- Subsection 245(4)
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