Is Sham a Successful Argument for the Crown?, Canadian Tax Focus

In a recent article for the Canadian Tax Foundation’s Canadian Tax Focus, authors Colin Romano and Samantha Curry discuss the use of sham as a legal argument by the Crown, in relation to GAAR. 

Excerpt from "Is Sham a Successful Argument for the Crown?,":

The CRA and the Crown have been accused by practitioners of inappropriately treating sham as an alternative argument to GAAR in support of reassessments. A statistical analysis sheds light on four key questions in this regard: (1) Is sham a successful legal argument for the Crown? (We measure success by the Crown by the outcome at the final stage of the appeal process, if any.) (2) Is sham a successful argument when combined with GAAR? (3) How commonly is sham raised alongside GAAR (and vice versa)? (4) Is sham argued more often in certain types of cases?

To read the full article, click here.