3 July 2012 External T.I. 2012-0443421E5 F - 84.1 and partnership -- attach -- Subsection 245(4)
s. 245(2) has been applied to the use of a partnership to avoid s. 84.1
Subsection 245(4)
2013 Ruling 2013-0504301R3 - Loss Consolidation -- attach -- Subsection 245(4)
provincial GAAR ruling re loss shift
5 October 2012 APFF Roundtable Q. 8, 2012-0454161C6 F - Computation of CDA and Acquisition of Control -- attach -- Subsection 245(4)
purchase of shares of cash-rich company could be part of abusive surplus strip
24 November 2013 CTF Roundtable, 2013-0508161C6 - Loss on disposition of shares -- attach -- Subsection 245(4)
loss preservation transactions which did not satisfy the s. 93(2.01) requirements
10 October 2014 APFF Roundtable Q. 20, 2014-0534671C6 F - D&D Livestock -- attach -- Subsection 245(4)
unjustified duplication of fiscal attributes is abusive
2 December 2014 CTF Annual Roundtable Q. 6, 2014-0547321C6 - Q.6 97(2) Canadian Partnership Requirement -- attach -- Subsection 245(4)
avoidance of s. 100 through partnership boot paydown
5 October 2012 APFF Roundtable Q. 13, 2012-0454181C6 F - Discretionary Dividend Shares -- attach -- Subsection 245(4)
general policy against conferring a benefit on a corporation
25 September 89 Memorandum (February 1990 Access Letter, ¶1127) -- attach -- Subsection 245(4)
23 February 1990 Memorandum (July 1990 Access Letter, ¶1346) -- attach -- Subsection 245(4)
6 February 1990 Memorandum (July 1990 Access Letter, ¶1345) -- attach -- Subsection 245(4)
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