Lanester Sales Ltd. v. The Queen, 2003 DTC 997 (TCC), aff'd 2004 DTC 6461, 2004 FCA 217

Case History

aff'd 2004 DTC 6461, 2004 FCA 217

Case tabs

Summaries

Summary Under

franchise arrangement was arm's length

After finding that the taxpayer (a franchisee) and the franchisor were dealing with each other at arm's length, Bowman A.C.J. stated (at p....

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Summary Under

no de facto control by franchisor

Arrangements pursuant to a shareholders agreement under which the franchisor of the taxpayer (which owned 49.9% of the taxpayer's shares) was...

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