Shares
Durnford, "Profits on the Sale of Shares: Capital Gains or Business Income? A Fresh Look at Irrigation Industries", Canadian Tax Journal, July/August 1987, p. 837. -- attach -- Shares
Fraser v. Minister of National Revenue, 64 DTC 5224, [1964] CTC 372, [1964] S.C.R. 657 -- attach -- Shares
sale of shares was alternate means to realize gain from real estate dealing
The Queen v. Roynat Ltd., 81 DTC 5072, [1981] CTC 93 (FCTD) -- attach -- Shares
shares and options were acquired as a "bonus" to lending
Mould v. The Queen, 86 DTC 6087, [1986] 1 CTC 271 (FCTD) -- attach -- Shares
company shares were regarded as an alternative to dealing in raw land
Cull v. The Queen, 87 DTC 5322, [1987] 2 CTC 63 (FCTD) -- attach -- Shares
share sales were intended as an alternative to realizing on land development profits
Placements Bourget Inc. v. The Queen, 88 DTC 6274, [1988] 2 CTC 8, [1988] 1 CTC 35, [1987] DTC 5427 (FCTD) -- attach -- Shares
company traded in public company shares on income account
Karben Holding Ltd. v. The Queen, 89 DTC 5413, [1989] 2 CTC 145 (FCTD) -- attach -- Shares
frequent purchases of shares on margin for average 3-month hold were trading profits
Imperial Stables (1981) Ltd. v. The Queen, 90 DTC 6135, [1990] 1 CTC 213 (FCTD), briefly aff'd [1992] 1 CTC 263, 92 DTC 6189 (FCA) -- attach -- Shares
losses sustained in "averaging down" over a year in shares of a public company were capital losses
Dumas v. MNR, 89 DTC 5004, [1989] 1 CTC 52 (FCA) -- attach -- Shares
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