Inter-Leasing, Inc. v. Ontario (Revenue), 2014 ONCA 575

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Summaries

Summary Under

holding intercompany loans was not a business, corporate objects presumption not applied

In order to minimize Alberta corporate tax, the Precision group of companies reorganized, as a result of which:

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Summary Under

underlying rationale for exempting property income was no broader than the text

In order to minimize provincial income tax, a Canadian corporate group restructured so that various intercompany debts were owing (on a...

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