Plomberie J.C. Langlois Inc. c. La Reine, 2006 DTC 2997, 2004 TCC 734, aff'd supra. -- summary under Subsection 256(5.1)
sole director who had a 50% shareholding had de facto control
The taxpayer and its 50% corporate shareholder were found to be subject to the de facto control of the same person (an individual who was the sole...
Words and Phrases
control