2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/138874In the paper, we consider the full group $[ϕ]$ and topological full group $[[ϕ]]$ of a Cantor minimal system $(X,\f)$. We prove that the commutator subgroups $D([\f])$ and $D([[\f]])$ are simple and show that the groups $D([\f])$ and $D([[\f]])$ completely determine the class of orbit equivalence and flip conjugacy of $\f$, respectively. These results improve the classification found in \cite{gps:1999}. As a corollary of the technique used, we establish the fact that $\f$ can be written as a product of three involutions from $[\f]$.17 pages, references added, some typos fixedDynamical SystemsGroup Theory37B05 (Primary), 20B99 (Secondary)Full groups, flip conjugacy, and orbit equivalence of Cantor minimal systemstext