Personality

Table of Contents

Commentary

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Cases

Desnomie v. Canada, 2000 DTC 6250 (FCA)

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Colbert v. The Queen, 94 DTC 6620 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency shareholder generally does not carry on business of corporation 132
Tax Topics - General Concepts - Separate Existence 132
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property 58

The Queen v. Jennings, 94 DTC 6507 (FCA)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Separate Existence farm losses of corporation not those of shareholder 81

The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404 (FCA)

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Bank Voor Handel En Scheepvaart v. Slatford, [1951] 2 All E.R. 779

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership 108

See Also

K.J. Beamish Construction Co. Ltd. v. MNR, 90 DTC 1584 (TCC)

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Articles

Perry, "Capitalization and Asset Acquisitions for New Private Corporations", 1993 Conference Report, C. 22

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Corporate/Separate Personality 8