Plomberie J.C. Langlois inc. v. Canada, 2007 DTC 5662, 2006 FCA 113 -- summary under Subsection 256(5.1)

In rejecting a submission on behalf of the taxpayer that the Tax Court judge had ignored the terms of a unanimous shareholder agreement in finding that an individual, who held 50% of the shares of the taxpayer, had de facto control of the taxpayer, the Court noted that the parties did not comply with the shareholders agreement and also noted that such individual had caused the corporation to engage in numerous unusual transactions without shareholder approval.