26 April 2002 Internal T.I. 2002-0129707 F - FRAIS D'OUVERTURE DE COMPTE -- attach -- Adjusted Cost Base
admin fee for shares that generate only capital gains is an ACB addition
Adjusted Cost Base
11 June 2002 External T.I. 2001-0104075 F - DEDOMMAGEMENT -- attach -- Adjusted Cost Base
damages award not part of cost if subject to an appeal
2021 Ruling 2021-0911211R3 - Foreign Takeover -- attach -- Adjusted Cost Base
shares issued to a Canadian parent in consideration for it issuing shares on a Delaware merger had a cost equal to such shares’ FMV/ shares transferred on absorptive merger at FMV
13 November 2003 Internal T.I. 2003-0039637 F - perte sur creance et frais -- attach -- Adjusted Cost Base
legal fees to recover deferred proceeds of share disposition do not increase the shares’ ACB
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 10, 2022-0938301C6 F - Rebate on purchase of GIC -- attach -- Adjusted Cost Base
broker-waived commission included in cost of GIC
9 January 2004 External T.I. 2003-0047341E5 F - Coût indiqué - Biens étrangers -- attach -- Adjusted Cost Base
distribution of shares out of MFT and exchange for new MFT units would reset the ACB/ cost amount
14 January 2004 External T.I. 2003-0026011E5 F - Contrat à terme sur indice boursier -- attach -- Adjusted Cost Base
unrealized gains or losses on stock index futures contracts not included in the ACB of such property
12 February 1997 External T.I. 9631575 - INTERACTION OF SECTIONS 51 AND 116 -- attach -- Adjusted Cost Base
cost of shares acquired by issuer on s. 51(1) exchange is stated capital of new shares
31 May 2004 External T.I. 2004-0069681E5 F - Adjusted Cost Base of Real Property -- attach -- Adjusted Cost Base
legal fees and settlement payment made in connection with disputed legacy of residence might be an addition to its ACB
Teleglobe Canada Inc. v. R., 2002 DTC 7517, 2002 FCA 408 -- attach -- Adjusted Cost Base
cost of assets acquired was the stated capital of the shares issued therefor, being the agreed transaction value
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