Buckerfield's Ltd. v. MNR, 64 D.T.C 5301, [1964] CTC 504 (Ex Ct) -- summary under Paragraph 256(1)(b)

Two companies that were vigorous competitors (Pioneer and Federal) each owned one-half of the shares of two other companies (Buckerfield's and...

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