Glencore Canada Corporation v. Canada, 2024 FCA 3 -- attach -- Capital Property
break fee was not proceeds of disposition of a capital property
Capital Property
3 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 6, 2023-0994241C6 F - Consequences of Transfer of DSUs to a corporation -- attach -- Capital Property
deferred share units were not capital property
18 December 2003 Internal T.I. 2003-0044007 F - OPTION D'ACHAT D'ACTIONS RACHETEES -- attach -- Capital Property
employee stock option surrender proceeds were not from the disposition of capital property
10 December 2004 Internal T.I. 2004-0082341I7 F - Dissolution d'un syndicat -- attach -- Capital Property
liquidating distribution to union members gave rise to capital gain
6 October 2017 APFF Roundtable Q. 7, 2017-0709051C6 F - Dédommagement-annulation d'une offre d'achat -- attach -- Capital Property
damages for breach of a purchaser's covenant were proceeds of a capital property
13 June 2016 External T.I. 2016-0637031E5 - Capital property excludes ECP -- attach -- Capital Property
definition of capital property effectively excludes eligible capital property
Reed Estate v. MNR, 89 DTC 457, [1989] 2 CTC 2333 (TCC) -- attach -- Capital Property
21 December 2012 Internal T.I. 2009-0327221I7 - Paragraph 7(1)(e) - Death of a Taxpayer -- attach -- Capital Property
27 April 1998 External T.I. 9800145 - non-competion agreements, client lists -- attach -- Capital Property
30 October 89 T.I. (March 1990 Access Letter, ¶1146) -- attach -- Capital Property
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