The circumstances of this case did not differ materially from Rockmore except that the business activities of the taxpayer were turned over to an agent. Jackett, C.J. held that there was no material difference between a corporation carrying on its active business "through the agency of officers ... and carrying it on through the agency of an independent contractor."
Topics and taglines
Tagline
no material effect if business carried on through agents
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333860
Extra import data
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}
"field_legacy_header": "<strong><em>E.S.G. Holdings Ltd. v. The Queen</em></strong>, 76 DTC 6158, [1976] CTC 295 (FCA)",
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}