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Greer – Tax Court of Canada finds a shareholder benefit regarding a transfer to an individual shown on the register as holding one of the 1000 shares

From Greer – Tax Court of Canada finds a shareholder benefit regarding a transfer to an individual shown on the register as holding one of the 1000 shares | Tax Interpretations by 606036 2. Transfert d'immeubles d'une société à un actionnaire

Concepts

  1. Shareholder Benefit

    "Spiro J applied the presumption in s. 181(3) of the Business Corporations Act (NB) that an entry in a share register is, in the absence of evidence to the contrary, proof that the holder shown in the

  2. Reassessment Period

    "The Minister had initially assessed the wrong taxation year of the taxpayer (2006), but later reassessed his 2005 taxation year, the correct year, beyond the normal reassessment period. Spiro J found

Greer – Tax Court of Canada finds a shareholder benefit regarding a transfer to an individual shown on the register as holding one of the 1000 shares | Greer – Tax Court of Canada finds a shareholder benefit regarding a transfer to an individual shown on the register as holding one of the 1000 shares | Tax Interpretations | Bifalgorithm | Bifalgorithm