Perrault v. The Queen, 78 DTC 6272, [1978] CTC 395 (FCA) -- attach -- Subsection 15(1)
dividend satisfied share purchase consideration
Subsection 15(1)
R. v. Century 21 Ramos Realty Inc., 87 DTC 5158, [1987] 1 CTC 340 (Ont.C.A.) -- attach -- Subsection 15(1)
benefit based on actual rather than subjective value
Schlamp v. The Queen, 82 DTC 6274, [1982] CTC 304 (FCTD) -- attach -- Subsection 15(1)
The Queen v. Schubert, 80 DTC 6366, [1980] CTC 497 (FCTD) -- attach -- Subsection 15(1)
Berbynuk v. The Queen, 78 DTC 6322, [1978] CTC 448 (FCTD) -- attach -- Subsection 15(1)
The Queen v. Ginter, 77 DTC 5274, [1977] CTC 418 (FCA) -- attach -- Subsection 15(1)
no benefit if improvement to be demolished on reversion
Hall v. The Queen, 86 DTC 6208, [1986] 1 CTC 399 (FCTD) -- attach -- Subsection 15(1)
shareholder benefit not affected by book entry of shareholder
Patrick W. Marley, Kim Brown, "Foreign Mergers and 'Demergers' Under Recent Canadian Proposals", Tax Management International Journal, 10 February 2012, Vol 41, No. 2, p. 86 -- attach -- Subsection 15(1)
88 C.R. - Q.2 -- attach -- Subsection 15(1)
85 C.T. - Q.53 -- attach -- Subsection 15(1)
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