Subsection 15(1)

entering into a bona fide transaction with a shareholder does not entail the conferral of a benefit

taxable benefit from personal use of a corporate jet valued at US$6500 per hour rather than per Communiqué AD-18-01

benefit from shareholders’ use of corporate properties for personal recreational use was measured by the foregone return on the corporate capital that was used

expenses reasonably incurred for business reasons relating to the corporation are disregarded for s. 15(1) purposes

s. 15(1) benefit on distribution of life insurance policy to shareholder

rebuttable presumption that benefits of shareholder-employees from disability plan premiums were taxable/ meaning of "contemplated" shareholder

no s. 15(1) benefit where aircraft of corporation is used for the personal benefit of its sole shareholder, who bears the cost and expenses

inevitable s. 15(1) benefit when not-for-profit with surplus is converted to a share corporation and the members subscribe for shares

inter-corporate bona fide non-interest bearing loan does not engage s. 15

CCRA will rule on whether s. 245(2) applies to a dividend waiver