Subsection 15(1)
The Queen v. Neudorf, 75 DTC 5213, [1975] CTC 192 (FCTD) -- attach -- Subsection 15(1)
Angle v. M.N.R., 74 DTC 6278, [1975] 2 S.C.R. 248 -- attach -- Subsection 15(1)
no intent to honour obligation
Bernstein v. MNR, 74 DTC 6041, [1974] CTC 4 (FCTD), aff'd 77 DTC 5187, [1977] CTC 328 (FCA) -- attach -- Subsection 15(1)
no reorganization of corporation
Canadian Winesecrets Inc. v. The Queen, 2011 DTC 1310 [at at 1742], 2011 TCC 390 (Informal Procedure) -- attach -- Subsection 15(1)
mere personal goodwill
Truckbase Corporation v. The Queen, 2006 DTC 2930, 2006 TCC 215 (Informal Procedure) -- attach -- Subsection 15(1)
corporate payment of shareholder agreement fees
World Corp. v. The Queen, 2003 DTC 951, 2003 TCC 494 -- attach -- Subsection 15(1)
Roth v. The Queen, 2005 DTC 1570, 2005 TCC 484, aff'd 2007 DTC 5222, 2007 FCA 38 -- attach -- Subsection 15(1)
know-how not property
27 June 1995 External T.I. 9324765 F - Shareholder Benefit on Issuance of Rights -- attach -- Subsection 15(1)
Davisson v. The Queen, 2000 DTC 2140 (TCC) -- attach -- Subsection 15(1)
loan by husband's corporation to insolvent wife's corporation entailed a taxable benefit
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