Del Grande v. The Queen, 93 DTC 133 (TCC)

Case tabs

Summaries

Summary Under

not a shareholder benefit if option exercisable only while officer; obligation v. conferral

The taxpayer, who was an officer, director and shareholder of two corporations and provided financial and business advice to the other principal...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases

Summary Under

majority shareholder not subject to the direction of the minority shareholder

The taxpayer, who was a 25% shareholder in a private company, was found to be dealing at arm's length with the company given that the other...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

In finding that any benefit received by the taxpayer as a result of the granting or exercise of options would have been received more by virtue of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

In indicating that to the extent that there is any overlap between ss.15(1)(c) and 7(1), the latter provision should prevail, Bowman TCJ. stated...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.