Subsection 245(4)
30 November 1996 Ruling 9717003 - GAAR, IDENTICAL PROPERTIES -- attach -- Subsection 245(4)
11 October 1996 APFF Roundtable, 7M12910 - APFF ROUND TABLE -- attach -- Subsection 245(4)
Barrasso v. The Queen, 2014 TCC 156 -- attach -- Subsection 245(4)
stock-dividend value shift failed notwithstanding offsetting-gain to be realized on death; no basis adjustment requested
Pièces automobiles Lecavalier Inc. v. The Queen, 2014 DTC 1126, 2013 TCC 310 -- attach -- Subsection 245(4)
avoidance of debt forgiveness rules was abusive
Gwartz v. The Queen, 2013 DTC 1122 [at at 640], 2013 TCC 86 -- attach -- Subsection 245(4)
policy inferred from specific anti-avoidance provisions
Swirsky v. The Queen, 2013 TCC 73, 2013 DTC 1078 [at at 431], aff'd 2014 FCA 36 -- attach -- Subsection 245(4)
Landrus v. The Queen, 2008 DTC 3583, 2008 TCC 274, aff'd supra. -- attach -- Subsection 245(4)
2011 Ruling 2011-0392171R3 - XXXXXXXXXX -- attach -- Subsection 245(4)
8 October 2010 Roundtable, 2010-0373291C6 F - Tuck-Under Transactions - Safe Income Extractions -- attach -- Subsection 245(4)
Vaillancourt-Tremblay did not validate all tuck-under transactions
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