Shares

capital property acquired on rollover basis generally keeps that status even if qick resale

gains after taking a company public were taxable

shares received from company formed by the taxpayer gave rise to profit from his business of dealing in oil and gas interests in any form

taxable profit derived by investment dealer from sale of shares acquired pursuant to an option attached to a loan made by it

profits derived by an investment dealer from the sale of debentures, acquired in the market, identical to those sold to its clients, were taxable

gains realized by investment company on its investment certificates were business profits

different administrative treatment of share and land transactions may be based on pragmatic considerations/ here there was a concerted activity that was a business, not an adventure

arguable that preferred shares received on s. 85(1) rollover basis for eligible capital property transfer, and immediately sold, were not capital property

shares which were acquired as part of a mining contract business were capital property

weighing of factors in IT-479R, para. 11 re the presence of a trading business