Miron and Frères Ltd. v. Minister of National Revenue, 55 DTC 1109, [1955] CTC 182, [1955] SCR 679 -- summary under Subparagraph 251(2)(b)(ii)

997 out of the outstanding common shares of a corporation were owned as to 400 shares by an individual and his brother (200 shares each) and, as to the balance, by their four brothers as to 150 or 149 shares each. The corporation was deemed not to deal with the individual at arm's length pursuant to s.127(5)(a) of the pre-1972 Act which apply to "a corporation and a person or one of several persons by whom it is directly or indirectly controlled."