Subsection 245(4)

surplus-stripping transactions were not subject to GAAR before the surplus had in fact been stripped

using ss. 75(2) and 112(1) for tax-free dividends to trust thwarted s. 112(1) object to tax earnings when ultimately distributed

using the s. 88(1)(d) bump on newly-formed rental property LPs to avoid indirect recapture income under s. 100(1) was abusive

basis averaging to attribute only half of a gain back to transferor spouse abused the purpose of s. 74.2(1)

raising share equity through a lossco immediately before its amalgamation was abusive

using the investment allowance to generate a capital tax savings abused its purpose of merely avoiding double taxation

cross-border surplus-stripping transaction was not abusive as it occurred in same series as arm's length acquisition

sale of trust with losses to 3rd party was abusive

value-shift transactions were abusive

abusive distribution of trust property to corporate beneficiary to defer gain for lifetimes of current beneficaries