Words and Phrases - "one of the main reasons"

a
76
b
38
c
66
d
45
e
31
f
29
g
16
h
10
i
68
j
2
k
2
l
30
m
48
n
22
o
35
p
75
q
2
r
69
s
74
t
44
u
12
v
8
w
19
y
2

Prairielane Holdings Ltd. v. The Queen, 2019 TCC 157

Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(2.1)
a “main reason” for a stacked partnership structure was deferral rather than generating SBD tax savings

The two taxpayers (“PLH” and “SCL”), which were each controlled by two unrelated individuals, would have been associated with each other...

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Words and Phrases
one of the main reasons