Must the 90% level always be attained before the "substantially all" test is satisfied? CRA stated:
According to the jurisprudence, the interpretation of the term "all or substantially all" ... depends on the relevant legislative provision and the facts of each case. ...
...[T]he CRA ... usually consider[s] that the "all or substantially all" test is satisfied when a level of 90% or more is reached.
However, the test of "all or substantially all" could, depending on the circumstances and the context, be satisfied even if the 90% level is not reached. Where the 90% level is not attained, the CRA must consider each case in its particular context to determine if a threshold lower than 90% could satisfy the "all or substantially all" test.