Neuman v. M.N.R., 98 DTC 6297, [1998] 1 SCR 770, [1998] 3 CTC 177 -- summary under Provincial Law

In finding that the corporate character of a dividend governed the analysis of whether s. 56(2) applied to a dividend received by the taxpayer's wife, Iacobucci C.J. stated (at. p. 6304) that "it is well accepted that tax law embraces corporate law principles unless such principles are specifically set aside by the taxing statute".