International Iron & Metal Co. Ltd. v. Minister of National Revenue, 72 DTC 6205, [1972] CTC 242, [1974] SCR 898, aff'g 69 DTC 5445, [1969] CTC 668 (Ex Ct) -- summary under Paragraph 256(1)(b)

A corporation ("Burland") was owned by nine children of four fathers. The taxpayer ("International Iron") would have been indirectly controlled by...

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