The Queen v. Neudorf, 75 DTC 5213, [1975] CTC 192 (FCTD) -- summary under Subsection 15(1)

By services, 28 November, 2015

The cost of improvements made by a company to leased building premises owned by its shareholder was included in his income. There was no agreement that the improvements belonged to the company.

Topics and taglines
Topic
Income Tax Act - s. 15(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334322
Extra import data
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