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