Words and Phrases - "transaction"

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Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170

an aspect of a transaction is not a transaction
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Words and Phrases
transaction arrangement
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) primary purpose of a borrowing in a tax-advantageous currency was to raise money 286
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) transaction not to be recharacterized until after a determination of abuse 275

Vocalspruce Ltd. v. Revenue and Customs Commissioners, [2014] BTC 50, [2014] EWCA Civ 1302 (English CA)

must recognize concomitant consequences of deemed facts
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Words and Phrases
transaction

R. v. Goldstein (1988), 42 C.C.C. (3d) 548 (Ont CA)

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Words and Phrases
same transaction transaction

MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC)

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Words and Phrases
transaction
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) the shareholders had a common purpose in determining to wind-up the company 217

Shaw-Almex Industries Limited v. The Queen, 2009 DTC 1377 [at 2080], 2009 TCC 538

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Words and Phrases
transaction

Ho v. The Queen, 2010 DTC 1214, 2010 TCC 325

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Words and Phrases
transaction