Words and Phrases - "proportion"

66
30
47
38
29
22
13
10
53
1
2
20
38
20
29
63
1
51
60
35
9
8
11
1

Gupta v. MNR, 92 DTC 1542 (TCC)

A document filed by the taxpayer with a Quebec securities commission which did not qualify as a prospectus for purposes of the Quebec Securities Act and which contained disclosure similar to that which would be contained in an offering memorandum, was found to come within the ordinary meaning of "prospectus", i.e., a "notice, a circular, advertisement, or other invitation, offering to the public for subscription or purchase of any shares or debentures of a company".

Words and Phrases
proportion prospectus