Lehigh Cement Limited v. Canada, 2010 DTC 5081 [at at 6844], 2010 FCA 124 -- summary under Legislative History

Sharlow, J.A. found that a statement in the Budget papers respecting the introduction of the withholding tax exemption in s. 212(1)(b)(viii), that the exemption would "facilitate access to funds from international markets" - did not establish that a transaction which did not result in the provision of funds to Canada from abroad was abusive. She stated (at para. 37) that "when Parliament adds an exemption to the Income Tax Act ... it cannot possibly describe every transaction within or without the intended scope of the exemption".