Shares
IT-113R4 "Benefits to Employees-Stock Options" -- attach -- Shares
Wise, "The V-Day Value of Publicly Traded Shares", 1980 Canadian Tax Journal, May-June, p. 253. -- attach -- Shares
Wise, "Valuation and the Income Tax Act", 1981 Canadian Tax Journal, September-October, p. 626. -- attach -- Shares
28 June 2001 External T.I. 2001-0073205 - SUBSTANTIAL ISSUER BID -- attach -- Shares
10 October 2014 APFF Roundtable, 2014-0538121C6 F - Détermination de la JVM des actions -- attach -- Shares
deferred tax liabilities not factored into share FMV
5 October 2012 APFF Roundtable, 2012-0454061C6 F - Transfer of a Lossco to a related corporation -- attach -- Shares
non-capital losses of corporation taken into account in valuing its shares
4 May 2015 External T.I. 2013-0502761E5 F - Stock Options and Earnout -- attach -- Shares
FMV of shares at time of stock option exercise determined by valuing earn-out clause in subsequent sales agreement
28 November 2010 CTF Roundtable, 2013-0487431C6 - Value of Vote-Only Shares 2010 CTF Conference -- attach -- Shares
premium for voting rights
10 October 2014 APFF Roundtable Q. 26, 2014-0538201C6 F - 2014 APFF Roundtable, Q. 26 - Cost of property -- attach -- Shares
definition of FMV, which may differ from the s. 247 arm's length price
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