8 May 2012 CALU Roundtable Q. 7, 2012-0435661C6 - Shareholder Benefit - Co-Ownership Life Insurance -- attach -- Subsection 15(1)
conferral of benefit under premium sharing arrangement
Subsection 15(1)
5 October 2012 APFF Roundtable Q. 13, 2012-0454181C6 F - Discretionary Dividend Shares -- attach -- Subsection 15(1)
discretionary dividend shares issued for nominal consideration
29 April 2013 External T.I. 2010-0356401E5 - Stock Option Recharge on Grant Date -- attach -- Subsection 15(1)
stock option reimbursement in year of grant
11 February 2011 External T.I. 2010-0360001E5 - Shareholder benefit - single purpose corporation -- attach -- Subsection 15(1)
corporate aircraft used by shareholder of singe-purpose corporation
6 December 2011 TEI Roundtable Q. 5, 2011-0427001C6 - 2011 TEI Q#5 - Distributions from Foreign Corp. -- attach -- Subsection 15(1)
share premium
94 C.P.T.J. - Q. 26 -- attach -- Subsection 15(1)
2000 Ruling 2000-0001853 - Waived dividends -- attach -- Subsection 15(1)
13 February 1995 External T.I. 9503235 - SINGLE PURPOSE CORPORATION-OWNS CANADIAN PROPERTY-7761-1 -- attach -- Subsection 15(1)
26 July 1994 External T.I. 9402515 - APPLICATION OF SUBSECTION 15(1) IN A SPECIFIC SITUATION -- attach -- Subsection 15(1)
27 November 1996 External T.I. 9620635 - gift of remainder interest of ecologically sensitive LAND -- attach -- Subsection 15(1)
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