Fiducie Financière Satoma v. The Queen, 2017 TCC 84, aff'd 2018 FCA 74 -- attach -- Subsection 245(4)
use of s. 75(2) attribution rule and s. 112(1) DRD to extract surplus to a family trust was abusive
Subsection 245(4)
MP Western Properties Inc. v. The Queen, 2017 TCC 82, aff'd sub nomine Madison Pacific Properties Inc. v. Canada, 2019 FCA 19 -- attach -- Subsection 245(4)
required production of all documents showing GAAR consultations
12 May 2017 External T.I. 2017-0683511E5 F - Purpose tests of a dividend or repurchase of share -- attach -- Subsection 245(4)
use of s. 55(3)(a) redemption exception to circumvent safe income limitation could be offensive
1245989 Alberta Ltd. v. The Queen, 2017 TCC 51, rev'd sub nom. Wild v. Canada, 2018 FCA 114 -- attach -- Subsection 245(4)
use of PUC-averaging rule to bump outside PUC was abusive
Veracity Capital Corp. v. The Queen, 2017 BCCA 3 -- attach -- Subsection 245(4)
avoidance of provincial capital gains tax was not GAARable in B.C. as there was no abuse of the B.C. Act itself
594710 British Columbia Ltd. v. The Queen, 2016 TCC 288, rev'd 2018 FCA 166 -- attach -- Subsection 245(4)
GAAR did not apply to the sale to a lossco of partner corps with pending condo sale profit allocations
29 November 2016 CTF Roundtable Q. 1, 2016-0669301C6 - GAAR & 21-year rule planning -- attach -- Subsection 245(4)
avoidance of 21-year rule through 107(2) transfer to corporate beneficiary
Pomerleau c. La Reine, 2016 TCC 228, aff'd 2018 FCA 129 -- attach -- Subsection 245(4)
abusive avoidance of s. 84.1 by converting soft into hard ACB
27 April 2016 External T.I. 2016-0625001E5 F - Surplus Stripping -- attach -- Subsection 245(4)
funnelling deemed dividend to holdco trust beneficiary and resulting PUC to individual beneficiary/shareholder was surplus stripping
2 May 2016 External T.I. 2016-0633351E5 F - Descarries Case and Document no. 2015-0610711C6 -- attach -- Subsection 245(4)
Descarries not to be construed narrowly
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