Speer v. The Queen, 99 DTC 157 (TCC) -- summary under Subsection 56(2)

By services, 28 November, 2015

S.56(2) did not apply to an arrangement under which fees earned by companies as a result of a tax plan concocted by tax partners at Coopers & Lybrand were paid as dividends to family members or family trusts in respect of partners of the firm.

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Topic
Income Tax Act - s. 56(2)
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Drupal 7 entity type
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Drupal 7 entity ID
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