H.T. Hoy Holdings Ltd. v. R., 97 DTC 1180, [1997] 2 CTC 2874 (TCC) -- attach -- Subsection 55(4) Read more about H.T. Hoy Holdings Ltd. v. R., 97 DTC 1180, [1997] 2 CTC 2874 (TCC) -- attach -- Subsection 55(4)
