Disher-Winslow Products Ltd. v. MNR, 52 DTC 27 (TAB) -- summary under Paragraph 256(1)(c)

Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(c)

An individual (Edward) was the holder and beneficial owner of substantially all the shares of the taxpayer and his father (Clarence) was the...

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Words and Phrases
owner
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership registered shareholder of share held on behalf of another was not its owner 174