Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at at 6536], 2011 SCC 63, [2011] 3 SCR 721 -- attach -- Subsection 245(4)
policy of s. 87(3) is to avoid preservation of PUC on parent and sub amalgamation
Subsection 245(4)
Lipson v. Canada, 2009 DTC 5528, 2009 SCC 1, [2009] 1 SCR 3 -- attach -- Subsection 245(4)
policy of spousal attribution rule: cannot exploit spousal status on property transfers
ATR-44 -- attach -- Subsection 245(4)
5 December 1990 Memorandum F-3973 (Tax Window, Prelim. No. 2, p. 17, ¶1063) -- attach -- Subsection 245(4)
6 December 1990 T.I. (Tax Window, No. 2, p. 9, ¶1197) -- attach -- Subsection 245(4)
Husky Energy v. Alberta, 2012 DTC 5132 [at at 7262], 2012 ABCA 231 -- attach -- Subsection 245(4)
no corporate consolidation under policy of Act
28 November 2010 CTF Roundtable Q. 21, 2010-0386361C6 - 2010 CTF Q21 - Reasonable Salary for Inc. Prof. -- attach -- Subsection 245(4)
Gibson Petroleum Co. v. R., 97 DTC 1420, [1997] 3 C.T.C. 2453 (TCC) -- attach -- Subsection 245(4)
1207192 Ontario Limited v. Canada, 2012 DTC 5157 [at at 7396], 2012 FCA 259, aff'g 2011 DTC 1301 [at 1686], 2011 TCC 383 -- attach -- Subsection 245(4)
capital loss from value shift did not reflect economic loss; purpose objectively determined
Triad Gestco Ltd. v. Canada, 2012 DTC 5156 [at at 7385], 2012 FCA 258 -- attach -- Subsection 245(4)
paper loss rather than real loss
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