Tourbec (1979) Inc. v. Minister of National Revenue, [1988] 2 CTC 2071, 88 DTC 1442 -- summary under Paragraph 149(1)(l)

In finding that the appellant, which was incorporated as a non-profit company, but which “was carrying on a business concern much the same as...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.