Shares
Douglas Zeller and Leon Paroian Trustees of the Estate of Margorie Zeller v. The Queen, 2008 DTC 4441, 2008 TCC 426 -- attach -- Shares
Alan MacNaughton, Amin Mawani, "CRA: Employee Stock Options TFSAs", Canadian Tax Highlights, Vol. 17, No. 5, May 2009 -- attach -- Shares
Shaun Doody, "The Effect of Embedded Capital Gains on Fair Market Value", Tax Litigation, 2011, p. 1094 -- attach -- Shares
Re Mann Estate, [1972] 5 WWR 23 (BCSC), aff'd [1973] CTC 561 (BCCA), aff'd [1974] CTC 222 (SCC) -- attach -- Shares
valuation premium not accorded to voting shares given statutory protections accorded to non-voting shareholders