McAnulty v. The Queen, 2001 DTC 942 (TCC) -- summary under Paragraph 110(1)(d)
unauthorized grant of rights
The time at which the taxpayer's employer agreed to issue shares to her was the time at which the president called her to his desk and told her...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | stock option agreement effective time of oral agreement (not yet ratified by board) | 147 |