Words and Phrases - "confer"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

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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Words and Phrases
confer

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 taxpayer waived the interest that was coming due on two loans they had made to the taxpayer a year previously, and...

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Words and Phrases
confer