The Queen v. Leslie, 75 DTC 5086, [1975] CTC 155 (FCTD)

In 1959 the taxpayer sold his food storage business having a fair market value of $5,078 to a company of which he was the majority shareholder in...

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On the incorporation of a business the agreement purported to transfer net assets having a value of $5,078 and goodwill having a value of $20,222...

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