Jones v. The Queen, 96 DTC 6016 (FCA)

The sale of a property by a corporation ("Ascot") owned by the taxpayer to the taxpayer's father for less than the property's fair market value...

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Before finding that s. 56(2) did not apply to the taxpayer, Décary J.A. stated (at p. 6019):

The fact that the application of subsection 56(2)...

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