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

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition
beneficial owner of shares held in a trust

The taxpayer was found to continue to be the beneficial owner of shares that he transferred to a trust - of which he was one of the three trustees...

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Words and Phrases
beneficial ownership
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership sole beneficiary was beneficial owner 277