Canada v. Construction Bérou Inc., 99 D.T.C 5869 (FCA) -- summary under Subsection 248(3)

By services, 28 November, 2015

Létourneau J.A. found (at p. 5872) that s. 248(3) "is intended to treat beneficial ownership of property in the same way as various forms of ownership recognized in the civil law of Quebec."

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