Indalex Ltd. v. The Queen, 86 DTC 6039, [1986] 1 CTC 219 (FCTD), aff'd 88 DTC 6053, [1988] 1 CTC 60 (FCA) -- summary under Subsection 15(1)

By services, 28 November, 2015

A "shareholder" does not include an affiliate that does not hold shares in the corporation.

Topics and taglines
Topic
Income Tax Act - s. 15(1)
Words and phrases
shareholder
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334333
Extra import data
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