Subsection 245(4)
89 C.M.TC - "Section 245 of the Income Tax Act" -- attach -- Subsection 245(4)
IT-96R5 "Options Granted by Corporations to Acquire Shares, Bonds or Debentures" under "Shareholder Benefit" -- attach -- Subsection 245(4)
M. Hiltz, "Section 245 of the Income Tax Act", 1988 Conference Report, c.7. -- attach -- Subsection 245(4)
David H. Sohmer, "GAAR or GAAR Lite: What Did Parliament Really Want?", The Canadian Taxpayer, Vol. XXX, No. 4, February 12, 2008 - February 25, 2008, p. 25. -- attach -- Subsection 245(4)
Canada v. Imperial Oil Ltd., 2004 DTC 6044, 2004 FCA 36 -- attach -- Subsection 245(4)
accessing foreseeable loophole
Canada v. Produits Forestiers Donohue Inc., 2003 DTC 5471, 2002 FCA 422 -- attach -- Subsection 245(4)
asset strip to affiliate before tax motivated sale at loss
HMRC v Pendragon plc, [2015] UKSC 37 -- attach -- Subsection 245(4)
abuse of rule intended to avoid double tax
Evans v. The Queen, 2005 DTC 1762, 2005 TCC 684 -- attach -- Subsection 245(4)
no general principle that all distributions are dividends
Hill v. The Queen, 2002 DTC 1749 (TCC) -- attach -- Subsection 245(4)
no Crown explanation of different treatment of simple interest
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