Subsection 15(1)
Del Grande v. The Queen, 93 DTC 133 (TCC) -- attach -- Subsection 15(1)
not a shareholder benefit if option exercisable only while officer; obligation v. conferral
Safety Boss Ltd. v. The Queen, 2000 DTC 1767 (TCC) -- attach -- Subsection 15(1)
conferral on corp increasing its value is benefit conferred on shareholder
Donovan v. The Queen, 94 DTC 1143, [1994] 1 CTC 2394 (TCC), aff'd 96 DTC 6085 (FCA) -- attach -- Subsection 15(1)
Youngman did no consider the implications of barter exchange
Pellizzari v. MNR, 87 DTC 56, [1987] 1 CTC 2106 (TCC) -- attach -- Subsection 15(1)
benefit qua employee
Robson v. The Queen, 2001 DTC 1039 (TCC) -- attach -- Subsection 15(1)
1992 Prairie Provinces Tax Conference, Revenue Canada Round Table, Q. 16 (October 1992 Access Letter, p. 41) -- attach -- Subsection 15(1)
92 C.R. - Q.32 -- attach -- Subsection 15(1)
6 April 1992 T.I. (Tax Window, No. 18, p. 3, ¶1851) -- attach -- Subsection 15(1)
IT-96R5 "Options Granted by Corporations to Acquire Shares, Bonds or Debentures" under "Shareholder Benefit" -- attach -- Subsection 15(1)
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