Tonolli Canada Ltd. v. Minister of National Revenue, 91 DTC 520, [1991] 1 CTC 2607 (TCC) -- summary under Subsection 15(2)

After a venture carried on through a U.S. subsidiary which was owned by the taxpayer and its Netherlands parent proved to be unsuccessful, the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.