The taxpayer was not considered to be engaged in a business of making loans by virtue of the Canadian corporation of which it was a sole shareholder declaring a dividend and a stated capital reduction to be paid by way of the issuance of demand promissory notes.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337137
Extra import data
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"field_legacy_header": "<strong><em><a name=\"BannerPharmacaps\"></a>Banner Pharmacaps NRO Ltd. v. The Queen</em></strong>, 2003 DTC 245, 2003 TCC 82",
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