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The Federal Court of Appeal has released its reasons for dismissing the appeal of the taxpayer in Antle. See Antle v. The Queen, 2010 FCA 280 . The reasons are also now available online in St. Michael Trust Corp. v. The Queen, 2010 FCA 309 , aff'g Garron Family Trust v. The Queen, 2009 TCC 450 , in which the Federal Court of Appeal also dismissed the taxpayer's appeal. The CRA and the Department of Justice are having a good fall when it comes to attacking arrangements involving offshore trusts.