Youngman v. The Queen, 90 DTC 6322, [1990] 2 CTC 10 (FCA) -- attach -- Subsection 15(1)
benefit reduced by interest-free loan made by shareholder
Subsection 15(1)
Kennedy v. MNR, 73 DTC 5359, [1973] CTC 437 (FCA) -- attach -- Subsection 15(1)
benefit in year of note issuance/tenant improvement benefit based on PV of reversion boost
Grohne v. The Queen, 89 DTC 5220, [1989] 1 CTC 434 (FCTD) -- attach -- Subsection 15(1)
mere fulfillment of contractual obligation
Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD) -- attach -- Subsection 15(1)
interest-free loan
Vine Estate v. The Queen, 89 DTC 5528, [1990] 1 CTC 18 (FCTD) -- attach -- Subsection 15(1)
shareholder benefit where benefit on sister corp
ATR-36 (4 Nov. 88) -- attach -- Subsection 15(1)
ATR-22R (14 April 89) -- attach -- Subsection 15(1)
89 C.R. - Q9 -- attach -- Subsection 15(1)
89 C.R. - Q.24 -- attach -- Subsection 15(1)
4 December 1989 T.I. (May 1990 Access Letter, ¶1208) -- attach -- Subsection 15(1)
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