Ownership

electronic certificate to allocated or unallocated bullion entailed beneficial ownership of the indicated quantity

tenant under a rent-to-own program did not have all the basic attributes of ownership and, thus, was not the beneficial owner

sale of products to a reserve Indian with a flash resale to a non-Indian ultimate customer resulted in ownership passing to the Indian on the reserve

holder of silver or gold certificates entitled to treat themselves as owners of the bullion for s. 47 purposes notwithstanding that no in rem right

incorrect disclosure to regulatory body did not affect the ownership of shares of a management services corporation through the two architects’ respective holding companies

trustee are not owners of shares in the corpus

granting power of attorney over shares did not divest the grantor of their ownership

interest on tax refund was income to the insurer who had been subrogated to the taxpayer’s claim against CRA

the property of an alter ego trust “belonged” to its sole trustee and life beneficiary rather than to the trust

RRSP trust transferred the ownership of the income fund units in which it transacted