Avotus Corporation v. The Queen, 2007 DTC 215, 2006 TCC 505 -- summary under Canadian-Controlled Private Corporation

A non-resident shareholder of the taxpayer, who owned one-half of the taxpayer's shares and, by virtue of being chairman, was entitled pursuant to the by-laws to have the casting vote in the event of a tie vote, thereby had control of the corporation within the extended meaning of s. 256(5.1) and also had de jure control by virtue of such rights. Paris J. stated (at p. 224) that "the legal effect of a casting vote provision in the by-laws would not be negated by Malone's alleged ignorance of the provision".