Subsection 245(4)
D.J. Arnold, J.R. Wilson, "The General Anti-Avoidance Rule - Part 1, Part 2 and Part 3", 1988 Canadian Tax Journal, p. 829, p. 1123, p. 1369. -- attach -- Subsection 245(4)
10 October 2014 APFF Roundtable Q. 21, 2014-0538091C6 F - 2014 APFF Roundtable, Q. 21 - Impact of the Descarries Case -- attach -- Subsection 245(4)
Descarries failed to recognize scheme against indirect surplus stripping
David H. Sohmer, "The Supreme Court Decision in Copthorne: A Move To The Middle", The Canadian Taxpayer, Vol. XXXIV, No. 2, January 27, 2012, p. 9 -- attach -- Subsection 245(4)
Corcoran, Porter, "The General Anti-Avoidance Rule - Application to Second-Tier Finance Company Structures", International Tax Planning, Vol. VI, No. 3, 1997, p. 403. -- attach -- Subsection 245(4)
"Applying the General Anti-Avoidance Rule", Tax Profile, February 1992, p. 190: Summary of discussion by Mark Symes and Jim Pearson of the potential application of GAAR in a number of situations. -- attach -- Subsection 245(4)
28 May 2015 IFA Roundtable Q. 2, 2015-0581551C6 - IFA 2015 Q.2: GAAR and treaty shopping -- attach -- Subsection 245(4)
treaty shopping
Ogt Holdings Ltd. v. Deputy Minister of Revenue of Québec, 2006 DTC 6604 (Court of Québec) -- attach -- Subsection 245(4)
OGT Holdings Ltd. v. Deputy Minister of Revenue (Québec), 2009 DTC 5705, 2009 QCCA 191 -- attach -- Subsection 245(4)
abusive to use rollover provision to eliminate rather than defer gains tax
McMullen v. The Queen, 2007 DTC 286, 2007 TCC 16 -- attach -- Subsection 245(4)
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