17 September 2001 External T.I. 2001-0098635 F - Spin-off - T5 -- attach -- Amount
amount of dividend-in-kind (e.g., a spin-off that does not qualify under s. 86.1) is the FMV of the distributed shares
Amount
90 C.R. - Q49 -- attach -- Amount
IT-67R3 "Taxable Dividends from Corporations Resident in Canada" -- attach -- Amount
10 October 2003 Roundtable, 2003-0029995 F - Amount of Stock Dividend -- attach -- Amount
Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA) -- attach -- Amount
MNR v. Burns, 58 DTC 1028, [1958] CTC 51 (Ex Ct), briefly aff'd 59 DTC 1328 (SCC) -- attach -- Amount
The Queen v. Consumers' Co-Operative Refineries Ltd., 87 DTC 5409, [1987] 2 CTC 204 (FCA) -- attach -- Amount
allocation in proportion to patronage could be made at a zero rate
Gaynor v. The Queen, 91 DTC 5288, [1991] 1 CTC 470 (FCA) -- attach -- Amount
Tyoxide Canada Inc. v. The Queen, 93 DTC 1499, [1994] 1 CTC 2569 (TCC) -- attach -- Amount
Gibson v. The Queen, 95 DTC 749, [1996] 1 CTC 2105 (TCC) (Informal Procedure) -- attach -- Amount
