In finding that investors who sought to deduct investment tax credits for expenditures on scientific research and experimental development were not in partnership with each other , Archambault J adopted (at para. 17) a statement in McKeown v. The Queen, [2001] 4 C.T.C. 2197 (TCC) at para. 393 that "the investors…were merely seeking substantial tax benefits and never demonstrated any intention of working together to undertake scientific research and experimental development activities." Furthermore, the interest of each investor was bought a few weeks after his or her investment.
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not working together
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Drupal 7 entity type
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Drupal 7 entity ID
339687
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"field_legacy_header": "<strong><em>Malanska v. The Queen</em></strong>, 2006 DTC 2560, 2004 TCC 158 <strong>[not working together]</strong>",
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