Words and Phrases - "event"
Cameco Corporation v. The Queen, 2018 TCC 195
meaning of "arrangement" and "event"
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2)||having a Swiss/Lux subsidiary enter into long-term purchase contracts at a somewhat fixed price with third parties and the taxpayer did not engage s. 247(2)||686|
|Tax Topics - General Concepts - Sham||transactions that were not factually misrepresented were not a sham||246|
|Tax Topics - Income Tax Act - Section 248 - Subsection 248(10)||"series" concept narrowly interpreted to permit comparison with arm's length transactions||38|