Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 -- summary under Ownership

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