Cases
Grohne v. The Queen, 89 DTC 5220, [1989] 1 CTC 434 (FCTD)
For certain purposes a director of a corporation is an "employee" of the corporation even though he may not receive remuneration or perform services in ways typical of ordinary employment.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 37 | |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | mere fulfillment of contractual obligation | 148 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) | 149 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | 64 |