Comments on: Landbouwbedrijf Backx B.V. v. The Queen, 2018 TCC 142 (Smith) — Does a corporation have a deemed disposition if it becomes resident in Canada because of its central mind & management? https://yasny.ca/2018/07/25/landbouwbedrijf-backx-b-v-v-the-queen-2018-tcc-142-smith-does-a-corporation-have-a-deemed-disposition-if-it-becomes-resident-in-canada-because-of-its-central-mind-management/ Tax Law Thu, 22 Sep 2022 14:19:53 +0000 hourly 1 https://wordpress.org/?v=7.0.2