Subsection 15(1)

Ramaseder, "Substantial Tax Cost May be Associated with Recreational Properties", Taxation of Executive Compensation and Retirement, November 1991, p. 515. -- attach -- Subsection 15(1)

• Read more about Ramaseder, "Substantial Tax Cost May be Associated with Recreational Properties", Taxation of Executive Compensation and Retirement, November 1991, p. 515. -- attach -- Subsection 15(1)

Crawford, "The Personal Use by a Shareholder of Company-Owned Assets and the Youngman Case", 1990 Conference Report, p. 4:35 -- attach -- Subsection 15(1)

• Read more about Crawford, "The Personal Use by a Shareholder of Company-Owned Assets and the Youngman Case", 1990 Conference Report, p. 4:35 -- attach -- Subsection 15(1)

Durnford, "Benefits and Advantages Conferred on Shareholders", Canadian Tax Journal, May-June 1984, p. 445. -- attach -- Subsection 15(1)

• Read more about Durnford, "Benefits and Advantages Conferred on Shareholders", Canadian Tax Journal, May-June 1984, p. 445. -- attach -- Subsection 15(1)

MNR v. Bisson, 72 DTC 6374 (FCTD) -- attach -- Subsection 15(1)

• Read more about MNR v. Bisson, 72 DTC 6374 (FCTD) -- attach -- Subsection 15(1)

Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA) -- attach -- Subsection 15(1)

restoration of previous year's detriment was benefit

• Read more about Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA) -- attach -- Subsection 15(1)

Memorandum TPM-03 "Downward Transfer Pricing Adjustments Under Subsection 247(2)," 20 October 2003 -- attach -- Subsection 15(1)

• Read more about Memorandum TPM-03 "Downward Transfer Pricing Adjustments Under Subsection 247(2)," 20 October 2003 -- attach -- Subsection 15(1)

2003 Ruling 2002-0174703 - Foreign Affiliate Reorganization -- attach -- Subsection 15(1)

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30 August 2004 External T.I. 2003-000135 -- attach -- Subsection 15(1)

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23 June 2011 External T.I. 2011-0397881E5 - 149(1)(l) Entity - Use of Land by Shareholders -- attach -- Subsection 15(1)

conferral on NPO member

• Read more about 23 June 2011 External T.I. 2011-0397881E5 - 149(1)(l) Entity - Use of Land by Shareholders -- attach -- Subsection 15(1)

S4-F3-C1 - Price Adjustment Clauses -- attach -- Subsection 15(1)

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