corporation

Father and son each owned substantially all the shares of a CCPC, and 30% of the shares of a U.S. corporation. Joyal, J. held that the two CCPC's were not associated because foreign corporations were intended to be excluded from the category of corporations for the purposes of that section. The definition of "corporation" in s. 248(1) was not conclusive.

In finding that an institute which section 2 of the Cancer Relief Act, 1930 (Manitoba) purported to make a "body corporate" was not, in fact, a corporation because there were no natural persons to compose or to constitute the corporation, Dysart J. stated (pp. 193-194):