In overturning findings of the Tax Court that transactions in income fund units including purchases of such units from an RRSP trust were shams, Monghan JA noted (at para. 171) that the Tax Court had disregarded such transactions, but had failed to consider or even identify the real ones.
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Topic
Tagline
finding of sham must consider what are in fact the real transactions
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
907302
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Workflow properties
Workflow state