2012 Ruling 2010-0391281R3 - Incentive Plan - Reimbursement Agreement -- attach -- Subsection 15(1)
reimbursement by Canco when RSUs vest
Subsection 15(1)
11 March 2014 Internal T.I. 2013-0513221I7 F - Stock options -- attach -- Subsection 15(1)
double income inclusion under s. 56(2) or (4) to consulting corporation, and under s. 15(1) to its shareholder, where consultant's options issued directly by client to shareholder
7 November 2013 External T.I. 2013-0473771E5 - Shareholder of a Not-for-profit corporation -- attach -- Subsection 15(1)
NPO member receiving "shareholder" benefit
1 May 2013 Internal T.I. 2009-0321721I7 - Stock Option Recharge on Grant Date -- attach -- Subsection 15(1)
stock option reimbursement in year of grant
24 September 2014 External T.I. 2014-0522261E5 - Shareholder benefit on leasehold improvements -- attach -- Subsection 15(1)
shareholder benefit arising on tenant improvement must be determined even if reimbursement required on lease termination
4 December 2013 External T.I. 2012-0465891E5 F - Primes d'assurance / Premiums -- attach -- Subsection 15(1)
insurance premium benefits qua shareholder
3 March 2015 Internal T.I. 2014-0527841I7 F - Avantage imposable pour aéronef -- attach -- Subsection 15(1)
benefits from personal use of corporate aircraft based on the cost of similar benefit from arm's length supplier
16 April 2012 External T.I. 2011-0411491E5 - Taxation of distributions of a US LLC -- attach -- Subsection 15(1)
taxable benefit where US taxes on LLC income allocated to indirect Cdn member are paid by LLC or intermediate ULC
6 February 2002 External T.I. 2001-0105605 - Tax Treatment of Transaction Costs -- attach -- Subsection 15(1)
expenses of target give rise to s. 15(1) benefit if incurred primarily for the target shareholders' benefit
22 February 2002 Internal T.I. 2001-0101867 - Shareholder - Loans & 15(1) -- attach -- Subsection 15(1)
s. 15(1) ordinarily not applied where a shareholder owes money to a corporation under a genuine or bona fide loan arrangement
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