Grohne v. The Queen, 89 DTC 5220,  1 CTC 434 (FCTD)
For certain purposes a director of a corporation is an "employee" of the corporation even though he may not receive remuneration or perform...
|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Onus||37|
|Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)||mere fulfillment of contractual obligation||148|
|Tax Topics - Income Tax Act - Section 7 - Subsection 7(5)||149|
|Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares||64|