Subsection 15(1)

paying costs for its sole shareholder to get an MBA was not a taxable benefit

shareholder benefit where corporate universal life policy is pledged for shareholder loan, with loan plus accumulated interest repaid with cash surrender value of policy on the shareholder’s death

no conferral of benefit where shareholder is the annuitant of a policy acquired and owned by corporation

domination and abuse of the taxpayer by her aunt precluded a finding of a shareholder benefit

no s. 15(1) benefit if trust confers benefit directly on shareholder of a corporate beneficiary

s. 15(1) could apply to the individual shareholder of Aco and Bco where Aco transfers an insurance policy at an undervalue to Bco

benefit from corporate employer’s payment of premiums under disability plan restricted to the two shareholder-managers was received qua shareholder rather than employee

the co-owners of a Quebec syndicate were to be viewed as members of a corporation, so that s. 15(1) applied to a distribution to them

benefit on sole shareholder whose parents were the occupants of the corporate-owned home

reimbursement for RSUs issued by parent did not engage s. 15(1) or 246(1)