Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 -- attach -- Subsection 245(4)
limited scope of PUC provisions reflected a policy choice
Subsection 245(4)
Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 SCR 601, 2005 DTC 5523 -- attach -- Subsection 245(4)
policy of CCA provisions relied on cost irrespective of risk mitigation
Canada v. MIL (Investments) S.A., 2007 DTC 5437, 2007 FCA 236 -- attach -- Subsection 245(4)
real transactions to access Treaty portfolio investment exemption not abusive
St. Michael Trust Corp. v. Canada, 2010 DTC 5189 [at at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 DTC 5063 [at 6881], 2012 SCC 14 -- attach -- Subsection 245(4)
accessing Treaty residence not abusive
Mathew v. Canada, 2005 DTC 5538, 2005 SCC 55, [2005] 2 SCR 643 -- attach -- Subsection 245(4)
accrued loss preservation rule assumed non-arm's length transaction
Canada v. Remai, 2009 DTC 5188 [at at 6257], 2009 FCA 340 -- attach -- Subsection 245(4)
no abuse in controlling funds established
Canada v. Landrus, 2009 DTC 5085 [at at 5840], 2009 FCA 113 -- attach -- Subsection 245(4)
carefully crafted anti-avoidance provisions reflect a correlatively-limited policy scope
Lehigh Cement Limited v. Canada, 2010 DTC 5081 [at at 6844], 2010 FCA 124 -- attach -- Subsection 245(4)
withholding exemption where no money raised not abusive
2 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 11, ¶1083) -- attach -- Subsection 245(4)
92 C.R. - Q.24 -- attach -- Subsection 245(4)
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