Grohne v. The Queen, 89 DTC 5220 (FCTD)
For certain purposes a director of a corporation is an "employee" of the corporation even though he may not receive remuneration or perform services in ways typical of ordinary employment.
|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Onus||35|
|Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)||mere fulfillment of contractual obligation||144|
|Tax Topics - Income Tax Act - Section 7 - Subsection 7(5)||145|
|Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares||62|