Gilmour v. The Queen, 81 DTC 5322, [1981] CTC 401 (FCTD)

A corporation issued 3% and 3.5% debentures at discounts which resulted in effecte rates of 4.765 and 5.02% at a time whnen the prime rate of teh...

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The taxpayer was the sole individual shareholder of a personal corporation ("LVG") which, in turn, owned approximately 1/3 of the common shares of...

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