13 January 1993 T.I. 922191 (November 1993 Access Letter, p. 500, ¶C76-077)

Where a loan is received by an employee of a corporation who owns all its shares, RC will consider that the loan was not contracted qua employee,...

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Where a corporation refunds to an employee the interest paid by him on a mortgage on his principal residence, that outlay will be deductible to...

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

Where a loan is received by an employee of a corporation who owns all its shares, RC will consider that the loan was not contracted qua employee,...

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