The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA) -- summary under Paragraph 69(1)(b)

A sale by the taxpayer to his sons of shares for their market price at a time when the taxpayer had insider knowledge that an offer would be made...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.