James v. The Queen, 2000 DTC 2056 (TCC) -- summary under Subsection 84(2)

After the taxpayer's company was struck from the B.C. Register of Companies and dissolved for failure to file annual returns, the Minister reassessed the taxpayer on the basis that an amount, shown in subsequent accounts (that had been prepared without knowledge of the dissolution) as owing to him by the company, had been distributed to him for purposes of s. 84(2), Bowman TCJ. allowed the appeal on the basis that such amount was not owing at the time of dissolution.