Section 67
3 March 1992 Memorandum (Tax Window, No. 17, p. 8, ¶1775) -- attach -- Section 67
7 March 1995 External T.I. 9428355 - ACTIVE SHAREHOLDER BONUSES -- attach -- Section 67
6051944 Canada Inc. v. The Queen, 2015 TCC 180 (Informal Procedure) -- attach -- Section 67
management fee not excessive for ETA purposes