Words and Phrases - "controlled indirectly"

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HSC Research Development Corp. v. The Queen, 95 DTC 225, [1995] 1 CTC 2283 (TCC)

"controlled ... indirectly" referred to de jure control prior to s. 256(5.1)

The taxpayer was a non-share corporation that initially had been established to commercially exploit technology developed by the Hospital for Sick...

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Words and Phrases
controlled indirectly