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Golini – Tax Court of Canada finds that a loan to a shareholder with recourse limited to an asset pledged by the corporation was a shareholder benefit (and an abuse of s. 84(1) when the loan was used to acquire high-PUC shares)
(Your name) has forwarded "Golini – Tax Court of Canada finds that a loan to a shareholder with recourse limited to an asset pledged by the corporation was a shareholder benefit (and an abuse of s. 84(1) when the loan was used to acquire high-PUC shares)" - Tax Interpretations