JDL v TLGM, 2019 ABQB 572
| Judge | Honourable Madam Justice G.D.B. Kendell |
| Citation | 2019 ABQB 572 |
| Date | 30 July 2019 |
| Court | Court of Queen's Bench of Alberta (Canada) |
| Docket Number | FL03 21147 |
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2 practice notes
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Bilodeau v Bilodeau,
...The distinction between operating corporations and holding corporations is important. In JDL v TLGM, 2019 ABQB 572 at paras 53 and 54, Kendell J added back to a payor’s income 100% of undistributed pre-tax income held in holding corporations as there was no legitimate business reason......
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Maurier v Maurier,
...equity required by necessity back into the company? .... [85] In JDL v TLGM, 2019 ABQB 572, Justice Kendell illustrated the logic of both inclusion and exclusion, depending on the uses of capital gains and undistributed corporate i......
2 cases
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Bilodeau v Bilodeau,
...The distinction between operating corporations and holding corporations is important. In JDL v TLGM, 2019 ABQB 572 at paras 53 and 54, Kendell J added back to a payor’s income 100% of undistributed pre-tax income held in holding corporations as there was no legitimate business reason......
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Maurier v Maurier,
...equity required by necessity back into the company? .... [85] In JDL v TLGM, 2019 ABQB 572, Justice Kendell illustrated the logic of both inclusion and exclusion, depending on the uses of capital gains and undistributed corporate i......