Rosenblat v. The Queen, 75 DTC 5274, [1975] CTC 472 (FCTD)

"The minutes of the company are merely prima facie evidence of what occurrred, not conclusive evidence."

The taxpayer was granted the right to acquire 300,000 shares of a corporation in consideration of past services in June of 1967 and the shares...

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In June 1967 a company ("Brilund") agreed to issue shares then worth no more than $120,000 to a non-resident shareholder, in consideration of past...

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