Subsection 245(4)
Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170, 2002 FCA 98 -- attach -- Subsection 245(4)
transaction not to be recharacterized until after a determination of abuse
Novopharm Ltd. v. Canada, 2003 DTC 5195, 2003 FCA 112 -- attach -- Subsection 245(4)
OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260 -- attach -- Subsection 245(4)
policy against corporate loss trading
David H. Sohmer, "Copthorne, Global Equity Fund, and the GAAR: Stubart Redux", The Canadian Taxpayer, January 25, 2013 – Vol. XXXV No.2, p. 9 -- attach -- Subsection 245(4)
Alan M. Schwartz, Kevin H. Yip, "Policy Forum: Defending Against a GAAR Reassessment", Canadian Tax Journal (2014) 62:1, 129-46. -- attach -- Subsection 245(4)
David H. Sohmer, "Copthorne and the Supreme Court: Did the Court Cross the Line?", The Canadian Taxpayer, Vol. XXXIV, No. 3, February 10, 2012, p. 9 -- attach -- Subsection 245(4)
Steve Suarez, "Tax Court Compels Disclosure in GAAR Case", Tax Notes International, Vol. 69 No. 3, 21 January 2013, p. 238 -- attach -- Subsection 245(4)
GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015 -- attach -- Subsection 245(4)
R.F. Lindsay, "The General Anti-Avoidance Rule: Points to Consider", 1988 Conference Report, c.5. -- attach -- Subsection 245(4)
Pages
