Shareholder

22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative -- attach -- Shareholder

investor in cooperative holds shares and is shareholder

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S3-F2-C1 - Capital Dividends -- attach -- Shareholder

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7 November 2013 External T.I. 2013-0473771E5 - Shareholder of a Not-for-profit corporation -- attach -- Shareholder

NPO member receiving "shareholder" benefit

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S4-F7-C1 - Amalgamations of Canadian Corporations -- attach -- Shareholder

shareholder need not hold shares

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Allendale Mutual Insurance Co. v. The Queen, 73 DTC 5382, [1973] CTC 494 (FCTD) -- attach -- Shareholder

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