Babich v. Canada, 2013 DTC 5010 [at at 5556], 2012 FCA 276, aff'g 2010 TCC 352 -- attach -- Subsection 15(1)
shareholder rather than employee benefit
Subsection 15(1)
Chopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) -- attach -- Subsection 15(1)
no intent required
The Queen v. Fingold, 97 DTC 5449 (FCA) -- attach -- Subsection 15(1)
benefit calculated re notional return on cost
Colubriale c. La Reine, 2006 DTC 2577, 2004 TCC 578 -- attach -- Subsection 15(1)
"ought to have known" rather than "intent" standard
Potvin v. The Queen, 2008 DTC 4813, 2008 TCC 319 (Informal Procedure) -- attach -- Subsection 15(1)
negligible work - therefore shareholder benefit
Boulet v. The Queen, 2010 DTC 1015 [at at 2602], 2009 TCC 261 -- attach -- Subsection 15(1)
benefit conferred when shareholder receives unconditional right thereto, rather than when such right subsequently exercised
Gestion Léon Gagnon Inc. c. La Reine, 2007 DTC 267, 2006 TCC 682 -- attach -- Subsection 15(1)
no benefit on hi-low share issuance
90 C.R. - Q8 -- attach -- Subsection 15(1)
28 May 1990 T.I. (October 1990 Access Letter, ¶1453) -- attach -- Subsection 15(1)
27 March 1990 TI (August 1990 Access Letter, ¶1364) -- attach -- Subsection 15(1)
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