Cascades Inc. v. The Queen, 2008 DTC 2387, 2007 TCC 730 -- summary under Redundancy/reading in words

By services, 28 November, 2015

In rejecting the Crown interpretation of s. 40(3.5)(c), Lamarre J. noted that the interpretation had the effect of making the stipulation therein that it applies "where subsections (3.3) and (3.4) apply to the disposition by a transferor of a share of the capital stock of a corporation" redundant.

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