Words and Phrases - "contemplated shareholder"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

19 February 2025 External T.I. 2018-0744821E5 F - Régime d’assurance collective - groupe de personne

Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)
rebuttable presumption that benefits of shareholder-employees from disability plan premiums were taxable/ meaning of "contemplated" shareholder

A corporation which already offers group insurance (life, health and disability) to all its employees with the premiums paid by them, has created...

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Words and Phrases
contemplated shareholder
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) for a 2-person plan, a higher level of benefits for the majority shareholder would suggest that there was an individual policy for him, rather than being a group plan component 239