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The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA) -- summary under Paragraph 69(1)(b)

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The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA)

A sale by the taxpayer to his sons of shares for their market price at a time when the taxpayer had insider knowledge that an offer would be made...

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