根據英屬維京群島稅務法院的說法，一家加拿大控制的私人公司（CCPC）故意繼續留在英屬維京群島，以便於退出CCPC 稅收制度之前處置具有應計收益的公司股票一事，並不構成濫用稅務計畫。

TAXATION: Tax court rejects use of anti-avoidance rule to block expatriation plan

The deliberate continuance of a Canadian-controlled private corporation (CCPC) to the British Virgin Islands, in order to exit the CCPC tax regime before disposing of corporate shares with an accrued gain, did not constitute abusive tax planning, according to the Tax Court of Canada in DAC Investment Holdings v Canada Revenue Agency (2024 TCC 63).

Sources:
Aird Berlis
Tax Court of Canada
McCarthy Tetrault
Thorsteinssons