The taxpayer was deemed under former s. 245(2) to have disposed of an "economic interest" in a corporation wholly-owned by him when he caused it to issue shares to his wife and children at a substantial undervalue.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337061
Extra import data
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"field_legacy_header": "<strong><em>Brooks v. MNR</em></strong>, 91 DTC 639 (TCC)",
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