Beament et al. v. Minister of National Revenue, 70 DTC 6130, [1970] CTC 193, [1970] SCR 680 -- attach -- Shares
deceased's shares valued based on terms of agreement binding the deceased
Shares
Lawson v. Minister of National Revenue, 69 DTC 5155, [1969] CTC 201, [1969] S.C.R. 587 -- attach -- Shares
Re Cyprus Anvil Mining Corp. (1986), 33 DLR (4th) 641 (BCCA) -- attach -- Shares
Winter v. The Queen, 89 DTC 5304, [1989] 2 CTC 55 (FCTD) -- attach -- Shares
Buckingham v. Francis, [1986] 2 All E.R. 738 (Q.B.D.) -- attach -- Shares
Brant Investments Ltd. v. Keeprite Inc. (1987), 37 BLR 65 (S.C.O.) -- attach -- Shares
hindsight can be used to measure the reasonableness of assumptions made at the time
Terry v. The Queen, 85 DTC 5179, [1985] 1 CTC 135 (FCTD) -- attach -- Shares
McPherson v. McPherson (1988), 48 DLR (4th) 577 (Ont CA) -- attach -- Shares
applicable taxes on proceeds taken into account
Ronald Elwyn Lister Ltd. v. Dayton Tire Canada Ltd. (1985), 52 OR (2d) 88 (C.A.) -- attach -- Shares
Manning v. Harris Steel Group Inc., [1987] 1 WWR 86 (BCSC) -- attach -- Shares
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