Del Grande v. The Queen, 93 DTC 133 (TCC) -- summary under Subsection 15(1)
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...
Words and Phrases
confer| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | majority shareholder not subject to the direction of the minority shareholder | 65 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) | 114 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 81 |