Groupe Honco Inc. v. Canada, 2014 DTC 5006, 2013 FCA 128, aff'g 2013 DTC 1032 [at 149], 2012 TCC 305, infra -- summary under Subsection 83(2.1)

By services, 28 November, 2015

Trudel JA stated (at para. 24) that:

[C]ounsel for the appellants is ignoring the purpose and spirit of subsection 83(2.1) of the Act in attempting to persuade us that the word "main" does not leave open the possibility of having two or three motivations that explain a transaction or series of transactions.

An argument that the exception in s. 83(2.1) applied was not raised with sufficient notice.

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Income Tax Act - s. 83(2.1)
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two or three main purposes
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one of the main purposes
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