7 October 2016 APFF Financial Strategies and Instruments Roundtable Q. 1, 2016-0651771C6 F - Critical Illness Insurance -- attach -- Subsection 15(1)
benefit on gratuitous transfer of critical illness policy by corporation to its shareholder
Subsection 15(1)
7 October 2016 APFF Roundtable, Q.8 -- attach -- Subsection 15(1)
T4130 policy re discounted merchandise purchases inapplicable to shareholders
R. v. Golini, 2016 TCC 174 -- attach -- Subsection 15(1)
a loan to a shareholder with recourse limited to an asset pledged by the corporation was a shareholder benefit
14 March 2016 External T.I. 2016-0626781E5 - Neuman Type Situation -- attach -- Subsection 15(1)
s. 15(1) might apply where spouse subscribes nominal consideration for Opco shares and receives a large discretionary dividend
Latham v. The Queen, 2015 DTC 1104 [at 617], 2015 TCC 75 -- attach -- Subsection 15(1)
distribution to shareholder reimbursed him for loss as guarantor
9 October 2015 APFF Roundtable Q. 13, 2015-0595781C6 F - Reimbursement of attributed income -- attach -- Subsection 15(1)
no secondary adjustments are required for the operation of most income attribution provisions
David Louis, Michael Goldberg, "Life Insurance: Exploring the Corporate Edge - Part II", Tax Topics No. 1682, June 3, 2004, p. 1. -- attach -- Subsection 15(1)
Gordon Funt, Joel A. Nitikman, "FAPI and Debt Forgiveness - Now You See It, Now You Don't", CCH Tax Topics, No. 1724, 24 March 2005. -- attach -- Subsection 15(1)
MNR v. Pillsbury Holdings Ltd., 64 DTC 5184, [1964] CTC 294 (Ex Ct) -- attach -- Subsection 15(1)
no "conferral" if corporation is advancing its business
Perry Truster, "Taxable Benefits: How Much is Taxable?", Tax For The Owner-Manager, Volume 14, Number 2, April 2014, p. 2 -- attach -- Subsection 15(1)
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