Words and Phrases - "owner"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

26 July 2013 Interpretation 149707

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(e)
owner does not refer to beneficial owner

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
owner

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

Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(c)

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
owner
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership registered shareholder of share held on behalf of another was not its owner 174

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
beneficial ownership owner
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition beneficial owner of shares held in a trust 141