Separate Existence

Cases

Brunette v. Legault Joly Thiffault, s.e.n.c.r.l., 2018 SCC 55

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Negligence and Fiduciary Duty a shareholder generally cannot sue for bad tax advice provided to the corporation 360

Anthony v. Canada (National Revenue), 2016 FC 955

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit matching principle not a rule of law 226
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) s. 152(4.2) denials are subject to judicial review 123

Envision Credit Union v. Canada, 2013 DTC 5144 [at 6275], 2013 SCC 48, [2013] 3 S.C.R. 191

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality lawful interpretation preferred 260
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) all predecessors' property became Amalco property, and purported conveyance of only some of their property to Amalco was legally impossible 393

Desnomie v. Canada, 2000 DTC 6250 (FCA)

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Colbert v. The Queen, 94 DTC 6620 (FCTD)

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Tax Topics - General Concepts - Agency shareholder generally does not carry on business of corporation 132
Tax Topics - General Concepts - Personality 132
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property 58

The Queen v. Jennings, 94 DTC 6507 (FCA)

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Tax Topics - General Concepts - Personality 80

The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404 (FCA)

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Administrative Policy

14 February 2014 External T.I. 2013-0504601E5 F - Bénéfices de fabrication et de transformation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - manufacturing or processing - (c) construction exclusion avoided if road asphalt is produced by related corp 142