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- Title
CURRENT CASES.
- Authors
Lamarre, Paul
- Abstract
The article focuses on the Bagtech case in which the Tax Court of Canada has rejected the arguments of the Canada Revenue Agency (CRA). It depicts that the main issue in Bagtech case was whether or not Bioartificial Gel Technologies Inc. (BGT), also called as Bagtech, was a Canadian-controlled private corporation (CCPC). Inspite of the fact that majority of shareholders of Bagtech were non-residents, the Court has allowed the company to remain a CCPC.
- Subjects
BIOARTIFICIAL Gel Technologies Inc.; CANADA Revenue Agency; ACTIONS &; defenses (Law); CANADA. Tax Court; LEGAL judgments; STOCKHOLDERS; NONRESIDENTS
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2012, Vol 60, Issue 3, p651
- ISSN
0008-5111
- Publication type
Article