McDougall v. The Queen, 2001 DTC 2651 (TCC)

The appellant was found to be a de facto director and, therefore, subject to the application of s. 227.1 of the Act and s. 323 of the ETA given...

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Beaubier TCJ applied the six tests in Attorney General of Canada v. McKinnon (FCA), No. A-421-98 to find that the appellant failed to establish...

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