Subsection 245(4)
MacDonald v. The Queen, 2012 TCC 123, rev'd 2013 DTC 5091 [at 5982], 2013 FCA 110 -- attach -- Subsection 245(4)
no abuse in surplus stripping if integration
Lipson v. The Queen, 2006 DTC 2687, 2006 TCC 148, aff'd supra. -- attach -- Subsection 245(4)
Antle v. The Queen, 2009 DTC 1305, 2009 TCC 465, aff'd 2010 DTC 5172 [at 7304], 2010 FCA 280 -- attach -- Subsection 245(4)
interjection of Barbados trust defeated policy
Garron Family Trust v. The Queen, 2009 DTC 1568, 2009 TCC 450, aff'd sub nom St. Michael Trust Corp. v. The Queen, 2010 DTC 5189 [at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 SCC 14 -- attach -- Subsection 245(4)
Inter-Leasing, Inc. v. Ontario (Revenue), 2014 ONCA 575 -- attach -- Subsection 245(4)
underlying rationale for exempting property income was no broader than the text
McNichol v. R., 97 DTC 111, [1997] 2 CTC 2088 (TCC) -- attach -- Subsection 245(4)
Canada Safeway v. Alberta, 2012 DTC 5133 [at at 7271], 2012 ABCA 232 -- attach -- Subsection 245(4)
replacing equity with borrowed money to reduce provincial income not abusive
Canada v. Global Equity Fund Ltd., 2013 DTC 5007 [at 5526], 2012 FCA 272 -- attach -- Subsection 245(4)
abuse of s. 9 to recognize losses not corresponding with commercial reality
Canada v. Superior Plus Corp., 2015 DTC 5118 [at at 6319], 2015 FCA 241, aff'g 2015 TCC 132 -- attach -- Subsection 245(4)
Minister compelled to disclose GAAR memoranda and minutes, and Finance correspondence, as relevant to alleged policy
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