Atomic Truck Cartage Ltd. v. The Queen, 86 DTC 6032, [1985] 2 CTC 21, [1985] DTC 5427 (FCTD) -- summary under Related Group
The phrase "group of persons" in s.251(4)(a) refers to a group of two or more persons.
Words and Phrases
group| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(e) | 123 |