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Subjective common intention overrides objective factors

Friday, January 22, 2021 @ 1:45 PM | By Kara Cao

Previously, the Federal Court of Appeal in 1392644 Ontario Inc (c.o.b. Connor Homes) v. Canada (Minister of National Revenue - MNR) [2013] F.C.J. No. 327 (Connor Homes) clearly laid out the...