Subsection 129(1)
Cases
Attorney General of Canada v. Roger M. Bourbonnais Professional Corporation, 96 DTC 6438, [1996] 3 CTC 5 (Alta CA)
S.116(1) of the Legal Profession Act (Alberta) (subsequently, s. 129(1)), which provided that the shareholder of a professional corporation "is liable to the same extent and in the same manner as if the shareholders of the corporation were ... an individual practising as a barrister and solicitor" did not have the effect of making the individual shareholder liable for the corporate tax of the professional corporation given the different treatment under the scheme of the Act of corporations and individuals.