Stubart Investments Ltd. v. The Queen, 84 DTC 6305, [1984] CTC 294, [1984] 1 SCR 536 -- summary under Old

By services, 28 November, 2015

"Where the facts reveal no bona fide business purpose for the transaction, s.[245(1)] may be found to be applicable depending upon all the circumstances of the case."

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336955
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