Taber Solids Control (1998) Ltd. v. The Queen, 2009 DTC 1899, 2009 TCC 527 -- summary under Subsection 256(2.1)

Before going on to find that the taxpayer and a corporation owned by the wife of the majority shareholder of the taxpayer, were associated because of the de facto control of the other corporation by the taxpayer and its majority shareholder, C. Miller, J. first found that the two corporations were not deemed to be associated under s. 256(2.1) since the decision to separate business operations between the two corporations was made in order to protect valuable assets from possible law suits arising from operations (para. 17).