Strachan v. The Queen, 2014 DTC 1025 [at at 2645], 2013 TCC 362 -- summary under Ownership

By services, 28 November, 2015

In finding that the taxpayer's husband was the beneficial owner of two shares initially issued by a corporation, Rip CJ stated (at para. 23):

Mr. Strachan was the beneficial owner of the dividends paid to shareholders and received by him as owner of the two shares. He received the dividend for his own use and enjoyment. He enjoyed all the attributes of ownership of the shares and of the dividend received.

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Topic
General Concepts - Ownership
Tagline
beneficial ownership of dividends
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beneficial owner
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Node
Drupal 7 entity ID
332968
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