Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2025] UKSC 2 -- attach -- Separate Existence
tax code rests on separate existence of each corporation
Separate Existence
Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, aff'd 2021 SCC 51 -- attach -- Separate Existence
subsidiary did not manage its funds on behalf of parent
Brunette v. Legault Joly Thiffault, s.e.n.c.r.l., 2018 SCC 55, [2018] 3 SCR 481 -- attach -- Separate Existence
shareholders cannot bring action in relation to damages suffered by their corporation
14 February 2014 External T.I. 2013-0504601E5 F - Bénéfices de fabrication et de transformation -- attach -- Separate Existence
avoidance through M&P carried on through related corp
Anthony v. Canada (National Revenue), 2016 FC 955 -- attach -- Separate Existence
taxpayer bound by lease agreements being contracted by his corporation rather than personally
The Queen v. Jennings, 94 DTC 6507, [1994] 2 CTC 106 (FCA) -- attach -- Separate Existence
farm losses of corporation not those of shareholder
The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404, [1989] 2 CTC 246 (FCA) -- attach -- Separate Existence
Colbert v. The Queen, 94 DTC 6620, [1994] 2 CTC 345 (FCTD) -- attach -- Separate Existence
Tobias v. The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD) -- attach -- Separate Existence
Desnomie v. Canada, 2000 DTC 6250 (FCA) -- attach -- Separate Existence
corporate veil not pierced
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