The taxpayer had satisfied the burden of showing that loans advanced by her to a corporation of which she was only an indirect shareholder but for which she had direct and indirect control, so that causing that corporation to declare and pay dividend income to its corporate shareholders could result in their paying dividend income to her, were made for the purpose of earning income.
Topics and taglines
Tagline
loan to indirect dividend source
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337975
Extra import data
{
"field_legacy_header": "<strong><em>Alessandro v. The Queen</em></strong>, 2007 DTC 1373, 2007 TCC 411 <strong>[loan to indirect dividend source]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Alessandro v. The Queen</em></strong>, 2007 DTC 1373, 2007 TCC 411 <strong>[loan to indirect dividend source]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}