29 November 2016 CTF Roundtable Q. 6, 2016-0669661C6 - 84.1 and the Poulin/Turgeon Case -- summary under Paragraph 251(1)(c) Does the Poulin decision affect CRA’s view of employee buyco arrangements? CRA responded that it could be established that the employee-shareholder and the employee-buyco are acting in concert without separate interests where, for example: