Ashvin Singh, “FCA Reinstates Narrow View of De Facto Control” 6:3 Canadian Tax Focus (August 2016):
The potential expansion of de facto control in McGillivray Restaurant Ltd. (2014 TCC 357) … has been curtailed by McGillivray Restaurant Ltd. v. The Queen, 2016 FCA 99. De facto control is confined to the “clear right and ability to effect a significant change in the board of directors or the powers of the board of directors or to influence in a very direct way the shareholders who would otherwise have the ability to elect the board of directors” (Silicon Graphics, 2002 FCA 260).
