24 January 2011 Internal T.I. 2010-0389251I7 F - Farm-out agreement and warrants -- attach -- Options
amount allocated out of consideration to “free” warrants based on the greater of their trading and in-the-money value
Options
S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- attach -- Options
warrants to be valued at more than nominal in-the-money value
7 February 2018 External T.I. 2016-0673331E5 - Stock Options - CCPCs -- attach -- Options
FMV of a stock option is higher than its in-the-money value
11 March 2014 Internal T.I. 2013-0513221I7 F - Stock options -- attach -- Options
stock options with no in-the-money value could have nil FMV
8 February 2005 Interpretation Case No. 52141 -- attach -- Options
in-the-money stock option valuation
3 May 2000 External T.I. 1999-0013915 - STOCK OPTIONS TO INDEPENDENT CONTRACTORS -- attach -- Options
15 July 2002 Internal T.I. 2002-0151247 - Stock Options Issued to Non-Employees -- attach -- Options
1 May 2013 Internal T.I. 2009-0321721I7 - Stock Option Recharge on Grant Date -- attach -- Options
use of Black-Scholes
1 December 2009 External T.I. 2009-0307821E5 - TFSA Contributions - Options and Warrants -- attach -- Options
in-the-money value not reflective of option value
Henley v. The Queen, 2006 DTC 3431, 2006 TCC 347, aff'd supra 2008 DTC 6017, 2007 FCA 370 -- attach -- Options
