Corporate/Separate Personality
K.J. Beamish Construction Co. Ltd. v. MNR, 90 DTC 1584, [1990] 2 CTC 2199 (TCC) -- attach -- Corporate/Separate Personality
shareholder has no interest in corporation's assets
Fourney v. The Queen, 2012 DTC 1019 [at at 2575], 2011 TCC 520 -- attach -- Corporate/Separate Personality
Martel v. The Queen, 2003 DTC 1187 (TCC) -- attach -- Corporate/Separate Personality
Meredith v. Canada (Attorney General), 2002 DTC 7190, 2002 FCA 258 -- attach -- Corporate/Separate Personality
shareholder and corporation were separate