Subsection 15(1)
2 December 1999 Internal T.I. 1999-0010070 - Guarantee fee -- attach -- Subsection 15(1)
1999 Ruling 9830143 - FOREIGN AFFILIATE - LOAN TO CANADIAN PARENT -- attach -- Subsection 15(1)
14 January 1999 External T.I. 9828555 - CHANGE TO DIVIDEND RATE -- attach -- Subsection 15(1)
McIntosh v. The Queen, 2012 DTC 1049 [at at 2741], 2011 TCC 579 (Informal Procedure) -- attach -- Subsection 15(1)
meals received in employee capacity
Tyskerud v. The Queen, 2012 DTC 1179 [at at 3453], 2012 TCC 196 (Informal Procedure) -- attach -- Subsection 15(1)
clear corporate appropriati0n
91 C.R. - Q.30 -- attach -- Subsection 15(1)
91 C.R. - Q.16 -- attach -- Subsection 15(1)
91 C.R. - Q24 -- attach -- Subsection 15(1)
benefit from guarantee of sub could be measured by impact on interest rate
8 April 1992 T.I. (913412 (March 1993 Access Letter, p. 83, ¶C180-135; Tax Window, No. 18, p. 10, ¶1847) -- attach -- Subsection 15(1)
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