Taber Solids Control (1998) Ltd. v. The Queen, 2009 DTC 1899, 2009 TCC 527 -- summary under Subsection 256(5.1)

The taxpayer ("Taber 1998") and its majority shareholder ("Ken") were found to have de facto control over a corporation that was owned by Ken's wife ("Old Taber") given that the taxpayer was the sole customer of Old Taber and Ken's wife did not have the contacts or appropriate business acumen to carry out the business of Old Taber without her husband's assistance and decision making. Before reaching this conclusion, C. Miller, J. stated (at para. 25) that "the appropriate question is whether Ken or Taber 1998 had direct or indirect influence over Old Taber's board decision making".