Canada v. Jabin Investments Ltd., 2003 DTC 5027, 2002 FCA 520 -- attach -- Subsection 245(4)
no evident policy against debt parking
Subsection 245(4)
The Queen v. Central Supply Co. (1972) Ltd., 97 DTC 5295 (FCA) -- attach -- Subsection 245(4)
Fredette v. The Queen, 2001 DTC 621 (TCC) -- attach -- Subsection 245(4)
s. 245(4) did not apply to abuse of a Regulation - and not abusive to borrow at partner/shareholder level
Desmarais v. The Queen, 2006 DTC 2376, 2006 TCC 44 -- attach -- Subsection 245(4)
surplus stripping
Geransky v. The Queen, 2001 DTC 243 (TCC) -- attach -- Subsection 245(4)
Jabs Construction Ltd. v. R., 99 DTC 729, [1999] 3 CTC 2556 -- attach -- Subsection 245(4)
XCO Investments Ltd. v. The Queen, 2005 DTC 1731, 2005 TCC 655 -- attach -- Subsection 245(4)
GAAR could be applied to unreasonable partnership allocation
Loyens v. The Queen, 2003 DTC 355, 2003 TCC 214 -- attach -- Subsection 245(4)
no abuse in profit trading
16 December 1992 T.I. 920178 (November 1993 Access Letter, p. 511, ¶C245-050) -- attach -- Subsection 245(4)
Longley v. Minister of National Revenue, 99 DTC 5549, [1999] 4 CTC 108 (B.C.S.C.) -- attach -- Subsection 245(4)
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