Cases
Grohne v. The Queen, 89 DTC 5220 (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.
Employee
Tax Topics
- Public Transactions
- General Concepts
- Statutory Interpretation
- Income Tax Act
- 1-20
- 21-40
- 41-60
- 61-80
- 81-100
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- 241-260
- Section 241
- Section 242Officers, etc., of corporations
- Section 244
- Section 245
- Section 246
- Section 247
- Section 248
- Subsection 248(1)Definitions
- 10/8 Policy
- Active Business
- Amortized Cost
- Amount
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- Assessmen
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- Corporation
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- Employee
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- Principal Amount
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- Share
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- “Tax Treaty”
- Taxable Canadian Property
- Taxable Preferred Share
- Taxation Year
- Taxpayer
- Term Preferred Share
- Treaty-Protected Business
- (2)-(35)
- Subsection 248(1)Definitions
- Section 249
- Section 249.1
- Section 250
- Section 251
- Section 251.1
- Section 252
- Section 253
- Section 253.1Investments in limited partnerships
- Section 254Contract under pension plan
- Section 255
- Section 256
- Section 257Negative amounts
- Section 259
- Section 260
- 261-269
- Income Tax Regulations
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- Treaties