Words and Phrases - "owner"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

26 July 2013 Interpretation 149707

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(e)
owner does not refer to beneficial owner

In finding that the rebate was not available where a corporation acquired a new residential complex as agent for an individual, CRA...

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Words and Phrases
owner

Disher-Winslow Products Ltd. v. MNR, 52 DTC 27 (TAB)

Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(c)

An individual (Edward) was the holder and beneficial owner of substantially all the shares of the taxpayer and his father (Clarence) was the...

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Words and Phrases
owner
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership registered shareholder of share held on behalf of another was not its owner 174

Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558

Summary Under
Tax Topics - General Concepts - Ownership
sole beneficiary was beneficial owner

The taxpayer was found to continue to be the beneficial owner of shares that he transferred to a protective trust of which he was the sole...

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Words and Phrases
beneficial ownership owner
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition beneficial owner of shares held in a trust 141