The Queen v. Imperial General Properties Ltd., 85 DTC 5500, [1985] 2 CTC 299, [1985] 2 SCR 288 -- summary under Paragraph 256(1)(a)

The Wingold group held 90 common shares of the taxpayer and the Gasner group held 10 common shares and 80 voting cumulative preference shares with a nominal par value and the entitlement, upon the winding-up of the taxpayer, to receive that par value plus any accumulated but unpaid dividends. Since the corporate charter also provided that the taxpayer would be wound up upon a resolution for that purpose supported by 50% of the voting rights in the company, and the Wingold group thus had "the right to terminate the corporate existence should the presence of the minority common and preference shareholders become undesirable", the Wingold group controlled the taxpayer.