substantial interest

Granby Togs Ltd. v. M.N.R., 58 DTC 1082 (Ex. Ct.) -- summary under Specified Member

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Granby Togs Ltd. v. M.N.R., 58 DTC 1082 (Ex. Ct.)

The Minister assessed the taxpayer for excess profits tax on the basis that it carried on a business formerly operated by a partnership, and that...

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