Laliberté v. The Queen, 2018 TCC 186, aff'd 2020 FCA 97 -- attach -- Subsection 15(1)
business benefits from sending shareholder into space were secondary
Subsection 15(1)
Melançon v. The Queen, 2018 TCC 73 -- attach -- Subsection 15(1)
failure of a house construction company to charge a mark-up on its costs incurred for shareholder work generated at taxable benefit/rebooking of “expense” as shareholder advance was retroactive tax planning
Park Haven Designs Inc. v. The Quenn, 2006 TCC 685 -- attach -- Subsection 15(1)
shareholder benefit based on non-charged management fee where custom home built for shareholder at cost/no shareholder benefit where benefit is only incidental
AD-18-01: "Taxable Benefit for the Personal Use of an Aircraft" 17 March 2018 -- attach -- Subsection 15(1)
Rowntree v Commissioner of Taxation, [2018] FCA 182 -- attach -- Subsection 15(1)
loan or other contract can only be achieved explicitly or through being evinced by conduct
Engelberg v. Agence du revenu du Québec, 2017 QCCQ 14819 -- attach -- Subsection 15(1)
agreement to transfer a to-be-constructed condo unit to a shareholder did not generate a shareholder benefit until the year of transfer
7 August 2014 External T.I. 2014-0528841E5 F - Changement à une résidence principale -- attach -- Subsection 15(1)
taxable benefit if renovations paid for by tenant-corporation increase the FMV of property to owner-shareholder
29 April 2015 External T.I. 2014-0532691E5 F - Vente immeuble - syndicat copropriétaire -- attach -- Subsection 15(1)
distribution of gain to members of a condominium syndicate gave rise to a shareholder benefit
May 2016 Alberta CPA Roundtable, Q.15 -- attach -- Subsection 15(1)
reasonable rents for tangible use of shareholder's home not a benefit
9 October 2015 APFF Roundtable Q. 4, 2015-0595541C6 F - Computation of taxable benefit -- attach -- Subsection 15(1)
determination of normal yield re shareholder-provided luxurious property
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