The general rule of ITA$15(2)$ is the full amount of a loan made to a shareholder is included in the$$ shareholder's income.$$ However, ITA$15(2)$ includes several exceptions. Which of the following is NOT included as an$$ exception?

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Part $1$

A$.$

A loan made to a shareholder to purchase shares in the lending corporation

B$.$

A loan made to a shareholder to purchase a motor vehicle to be used for employment duties

C$.$

A loan made to a shareholder for personal$$ purposes, which is to be repaid in full in $3$ years for the date of issue

D$.$

A loan made to a shareholder to purchase a dwelling to live in