Kruger Wayagamack Inc. v. The Queen, 2015 DTC 1112 [at at 667], 2015 TCC 90, aff'd 2016 FCA 192 -- attach -- Shares
non-assignable put right ignored
Shares
National System of Baking of Alberta Ltd. v. The Queen, 80 DTC 6178, [1980] CTC 237 (FCA) -- attach -- Shares
market price best test
Carruthers v. The Queen, 82 DTC 6009, [1982] CTC 5 (FCTD) -- attach -- Shares
Bendix Automotive of Canada Ltd. v. The Queen, 78 DTC 6137, [1978] CTC 194 (FCA) -- attach -- Shares
Stanton v. Drayton Commercial Investment Co. Ltd., [1982] BTC 269, [1982] 2 All E.R. 943 (HL) -- attach -- Shares
The Queen v. Landsman, 84 DTC 6278, [1984] CTC 274 (FCA) -- attach -- Shares
West Estate v. Minister of Finance (B.C.), [1976] CTC 313 (BCSC) -- attach -- Shares
The Queen v. Hugh Waddell Ltd., 83 DTC 5309, [1983] CTC 270 (FCA) -- attach -- Shares
FMV was higher than the capped price at which the shares could be sold, due to right to retain them
Connor v. The Queen, 78 DTC 6497, [1978] CTC 669, aff'd 79 DTC 5256, [1979] CTC 365 (FCA) -- attach -- Shares
leasehold asset
Rosenblat v. The Queen, 75 DTC 5274, [1975] CTC 472 (FCTD) -- attach -- Shares
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