Subsection 15(1)
18 March 1992 T.I. (Tax Window, No. 18, p. 4, ¶1816) -- attach -- Subsection 15(1)
benefit where sub guarantees bank loan to US parent
19 June 1992 External T.I. 5-921435 -- attach -- Subsection 15(1)
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB) -- attach -- Subsection 15(1)
Gendron v. MNR, 89 DTC 582 (TCC) -- attach -- Subsection 15(1)
Doyon v. MNR, 90 DTC 1132, [1990] 1 CTC 2242 (TCC) -- attach -- Subsection 15(1)
Simpson v. MNR, 92 DTC 1912, [1992] 2 CTC 2387 (TCC) -- attach -- Subsection 15(1)
The Queen v. Robinson, 2000 DTC 6176 (FCTD) -- attach -- Subsection 15(1)
inadvertent shareholder balance