Would that be the same with the stock dividend value shift? Kudos to CRA for uncovering this. I'm a CPA. You have good staff, obviously, to have uncovered some of this stuff. For the stock dividend value shift, the courts ruled to deny the tax benefit. Now that the courts have ruled, if anybody is again using that methodology for tax avoidance, is that now tax evasion?
On December 11th, 2014. See this statement in context.