Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA) -- summary under Paragraph 7(1)(a)

In 1972, the taxpayer and other employees of a private company were offered convertible debentures of their employer which, in the case of the...

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