Subsection 15(1)
Dobbin v. The Queen, 2003 DTC 118 (TCC) -- attach -- Subsection 15(1)
Foresbec Inc. v. The Queen, 2002 DTC 1786 (TCC), aff'd 2003 DTC 5455, 2002 FCA 186 -- attach -- Subsection 15(1)
Dale v. The Queen, 94 DTC 1100, [1994] 1 CTC 2303 (TCC), aff'd supra. -- attach -- Subsection 15(1)
Hrga v. R., 97 DTC 5165, [1997] 2 CTC 172 (FCTD) -- attach -- Subsection 15(1)
implicit corporate indemnity negatived benefit
Toma v. The Queen, 95 DTC 5356, [1995] 2 CTC 239 (FCTD) -- attach -- Subsection 15(1)
acting in corporate rather than personal capacity
Friedland v. The Queen, 89 DTC 5341, [1989] 2 CTC 79 (FCTD) -- attach -- Subsection 15(1)
payment of legals protected corporate business
Penny v. The Queen, 95 DTC 5083, [1995] 1 CTC 114 (FCTD) -- attach -- Subsection 15(1)
appropriation includes de facto taking for which no legal entitlement
Winter v. The Queen, 90 DTC 6681, [1991] 1 CTC 113 (FCA) -- attach -- Subsection 15(1)
s. 56(2) applied to taxpayer rather than 15(1) to son-in-law as de minimis shareholder
Cartwright v. The Queen, 94 DTC 6677, [1995] 1 CTC 15 (FCTD) -- attach -- Subsection 15(1)
benefit based on FMV comparable rather than cost
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