The taxpayer and its 50% shareholder were found not to be dealing with each other at arm's-length in light of the fact that the taxpayer agreed to guarantee obligations under a credit facility held by the shareholder without receiving any benefit for doing to.
Topics and taglines
Tagline
"free" terms indicative of non-arm's length
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337562
Extra import data
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"field_legacy_header": "<strong><em>Brownco Inc. v. The Queen</em></strong>, 2008 DTC 2591, 2008 TCC 58 <strong>[\"free\" terms indicative of non-arm's length]</strong>",
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