beneficial ownership

Summary Under
Tax Topics - General Concepts - Ownership
incidents of ownership

When asked to comment on the requirement in s. 79.1(2)(a) that a creditor have acquired "beneficial ownership" of property, CRA quoted the...

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Words and Phrases
beneficial ownership

Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 -- summary under Disposition

Full Title
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition
beneficial owner of shares held in a trust

The taxpayer was found to continue to be the beneficial owner of shares that he transferred to a trust - of which he was one of the three trustees...

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Words and Phrases
beneficial ownership

Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 SCR 774 -- summary under Subsection 132(7)

Full Title
Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 S.C.R. 774
Summary Under
Tax Topics - Income Tax Act - Section 132 - Subsection 132(7)
beneficial entitlement in property of a subsidiary

The testator left the residue of his estate to an Alberta corporation which was a wholly-owned subsidiary of another Alberta corporation. The...

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Words and Phrases
beneficially entitled
beneficial ownership

Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 -- summary under Ownership

Full Title
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558
Summary Under
Tax Topics - General Concepts - Ownership
sole beneficiary was beneficial owner

The taxpayer was found to continue to be the beneficial owner of shares that he transferred to a protective trust of which he was the sole...

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Words and Phrases
beneficial ownership
owner

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