Rolka v. MNR, 62 DTC 1394, [1962] CTC 637 (Ex Ct)

Privilege was lost with respect to documents which came into the hands of the Minister's representative by the voluntary act of the taxpayer's...

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The taxpayer was found to indirectly control, and therefore not to be dealing at arm's length with, a corporation ("Nelmar") for purposes of what...

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An individual was found to indirectly control a corporation ("Nelmar") whose "shareholders were merely his nominees, prepared at all times to...

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