Adjusted Cost Base
25 September 2012 Internal T.I. 2011-0409281I7 F - Papier commercial - Obligations XXXXXXXXXX -- attach -- Adjusted Cost Base
acquiring client securities at the clients' cost rather than their lower FMV was reflected in portfolio manager's cost
5 March 2003 External T.I. 2002-015145 -- attach -- Adjusted Cost Base
2 December 2003 External T.I. 2003-0048585 - Cost of Property Acquired for Shares -- attach -- Adjusted Cost Base
Stanton v. Drayton Commercial Investment Co. Ltd., [1982] BTC 269, [1982] 2 All E.R. 943 (HL) -- attach -- Adjusted Cost Base
cost of shares acquired with treasury shares was the agreed transaction value
Bentley v. Pike (1981), 53 TC 590 (Ch. D.) -- attach -- Adjusted Cost Base
Craddock v. Zevo Finance Co. Ltd. (1946), 27 TC 267 (HL) -- attach -- Adjusted Cost Base
R. v. Inland Revenue Commissioners, Ex Parte Matrix Securities Ltd., [1994] BTC 85 (HL) -- attach -- Adjusted Cost Base
Ensign Tankers (Leasing) Ltd. v. Stokes, [1992] BTC 110 (HL) -- attach -- Adjusted Cost Base
Wise v. The Queen, 86 DTC 6023, [1986] 1 CTC 169 (FCA) -- attach -- Adjusted Cost Base
deposit
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