Canada v. Cascades Inc., 2009 DTC 6122, 2009 FCA 135 -- summary under Paragraph 40(3.5)(c)
"apply" does not mean "triggered results under"
The trial judge had found that the stop-loss rule in s. 40(3.4) did not apply to the disposition by the taxpayer of shares of a subsidiary ("PII")...
Words and Phrases
apply