3 December 2019 CTF Roundtable Q. 6, 2019-0823581C6 - 21 year planning, 107(5), and TCP -- attach -- Subsection 245(4)
abuse of ss. 107(2) to rollout private Realtyco shares to NR-owned Cdn corporate beneficiary
Subsection 245(4)
Birchcliff Energy Ltd. v. Canada, 2019 FCA 151 -- attach -- Subsection 245(4)
analysis looked beyond the immediate but transitory effect of transactions for avoiding the loss-streaming rules
6 February 2019 Internal T.I. 2018-0762101I7 - Ruling request - DSU plan and EPSP -- attach -- Subsection 245(4)
use of EPSP trust to synthetically create the equivalent of a s. 110(1)(d.1) stock option plan would be a s. 245(4) abuse
Deans Knight Income Corporation v. The Queen, 2019 TCC 76, rev'd 2021 FCA 160 -- attach -- Subsection 245(4)
the absence of an acquisition of effective control of a Lossco also demonstrated an absence of s. 245(4) abuse
Gladwin Realty Corporation v. The Queen, 2019 TCC 62, aff'd 2020 FCA 142 -- attach -- Subsection 245(4)
using the CDA and negative ACB rules to generate “over-integration” was abusive
7 March 2019 CTF GAAR Seminar - Suzanne Saydeh on GAAR Committee -- attach -- Subsection 245(4)
CRA continues to accept deliberate triggering of CDA additions for distribution purposes
7 March 2019 CTF Seminar on GAAR: Alexandra MacLean on GAAR -- attach -- Subsection 245(4)
vetting of GAAR cases by Headquarters before referral to GAAR Committee
7 March 2019 CTF Seminar on GAAR: Brian Ernewein on GAAR – Past and Future -- attach -- Subsection 245(4)
policy to be determined objectively/business purpose protects bad transactions/Wild is questionable/Explanatory Note references to GAAR follow CRA position
David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011 -- attach -- Subsection 245(4)
Madison Pacific Properties Inc. v. Canada, 2019 FCA 19 -- attach -- Subsection 245(4)
a CRA memo to Finance requesting action on an "abuse" likely would be inadmissible in a GAAR case on that abuse
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