Does the definition of the word “transaction” include an arrangement?

Canada (Federal), Canada

The following excerpt is from Blackburn Radio Inc. v. The Queen, 2009 TCC 155 (CanLII):

Counsel for the Respondent relied on the decision of Justice Thurlow in Minister of National Revenue v. Granite Bay Timber Co.[2] to state that the word “transaction” was wide enough to include an arrangement. In conclusion on this issue, counsel stated that by virtue of subsection 247(11) of the Act, the definition of the word “transaction” in section 247 applies to that word as it is used in subparagraph 152(4)(b)(iii).

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