window dressing

Chad v. The Queen, 2022 TCC 18 -- summary under Window Dressing

Full Title
Chad v. The Queen, 2022 TCC 18
Summary Under
Tax Topics - General Concepts - Window Dressing
sham is deceitful misrepresentation of a transaction’s nature, whereas window dressing is deceptively making the facts look better

Before denying a motion of the Crown to add an allegation of “window dressing” in its pleadings, Sommerfeldt J stated (footnote 39).

Words and Phrases
sham
window dressing

Grenon v. The Queen, 2021 TCC 30, aff'd in part 2025 FCA 129 -- summary under Window Dressing

Full Title
Grenon v. The Queen, 2021 TCC 30, aff'd in part 2025 FCA 129
Summary Under
Tax Topics - General Concepts - Window Dressing
window-dressing is a deception about intention

In order that the taxpayer’s RRSP could indirectly invest in operating businesses in which he(and/or tow business colleagues) had a management...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
window dressing
Subscribe to RSS - window dressing