owner

In finding that the rebate was not available where a corporation acquired a new residential complex as agent for an individual, CRA stated:

Full Title

Disher-Winslow Products Ltd. v. MNR, 52 DTC 27 (TAB)

Summary Under

An individual (Edward) was the holder and beneficial owner of substantially all the shares of the taxpayer and his father (Clarence) was the...

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Words and Phrases

Full Title

Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558

Summary Under

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

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