Martel v. The Queen, 2003 DTC 1187 (TCC) -- summary under Corporate/Separate Personality

By services, 28 November, 2015

In rejecting a submission that, in determining whether a corporation was carrying on an active business, account could be taken of the activities of a related corporation, Tardif T.C.J. stated (at p. 1190) that:

"This argument has no basis in law and is completely contrary to the very essence of a corporation, which is an independent legal entity."

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General Concepts - Corporate/Separate Personality
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