Subsection 15(1)
20 June 1994 External T.I. 9405535 - DIVIDEND REINVESTMENT AND STOCK OPTION PLANS -- attach -- Subsection 15(1)
16 May 1994 External T.I. 9404565 - COURT ORDERED CORPORATE DISTRIBUTION -- attach -- Subsection 15(1)
25 March 1994 External T.I. 9335505 - INTEREST REDUCE 15(1) BENEFIT -- attach -- Subsection 15(1)
27 March 1994 Internal T.I. 9333227 - SHAREHOLDER BENEFIT -- attach -- Subsection 15(1)
8 March 1994 Internal T.I. 9330927 - SHAREHOLDER BENEFIT -- attach -- Subsection 15(1)
13 January 1993 T.I. 922191 (November 1993 Access Letter, p. 500, ¶C76-077) -- attach -- Subsection 15(1)
Versteegh Ltd & Ors v. Commissioners, [2013] UKFTT 642 (TC) -- attach -- Subsection 15(1)
required transfer of value between subs not a benefit
Charania v. The Queen, 2015 DTC 1103 [at at 614], 2015 TCC 80 (Informal Procedure) -- attach -- Subsection 15(1)
no shareholder benefit from erroneous property valuation
Rogers Estate v. The Queen, 2015 DTC 1029 [at at 124], 2014 TCC 348 -- attach -- Subsection 15(1)
cash surrender of employee stock options for their value was not shareholder benefit
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