confer

Del Grande v. The Queen, 93 DTC 133 (TCC) -- summary under Subsection 15(1)

Full Title
Del Grande v. The Queen, 93 DTC 133 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)
not a shareholder benefit if option exercisable only while officer; obligation v. conferral

The taxpayer, who was an officer, director and shareholder of two corporations and provided financial and business advice to the other principal...

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MNR v. Pillsbury Holdings Ltd., 64 DTC 5184, [1964] CTC 294 (Ex Ct) -- summary under Subsection 15(1)

Full Title
MNR v. Pillsbury Holdings Ltd., 64 DTC 5184, [1964] CTC 294 (Ex Ct)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)
no "conferral" if corporation is advancing its business

In 1953 two subsidiaries of the corporate taxpayer (the majority shareholder) waived the interest that was coming due on two loans they had made...

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Words and Phrases
confer
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