Words and Phrases - "one of the main reasons"
Prairielane Holdings Ltd. v. The Queen, 2019 TCC 157
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...
Words and Phrases
one of the main reasons