The Minister of Finance appealed a decision entitling the respondent corporation to defer land transfer tax on the acquisition of properties from a related company.
The deferment depended on whether the two companies were 'affiliates' controlled by the same person under the Land Transfer Tax Act.
While the companies were under the de facto control of the same individual, they were not under the same de jure control.
The Court of Appeal held that the statutory definition of control is exhaustive and requires de jure control.
The appeal was allowed and the Minister's decision denying the deferment was restored.
