Shares
Hollinger Inc. v. R., [1998] 4 CTC 2424, 98 DTC 1913, aff'd 99 DTC 5500 (FCA) -- attach -- Shares
"far more" was required than merely entering into a letter of intent to sell shares, in order to convert them to inventory
Sandnes v. The Queen, 2004 DTC 2466, 2004 TCC 244 -- attach -- Shares
numerous share transactions on balance were on capital account, and the alternative was that of adventures rather than a trading business
1338664 Ontario Limited v. The Queen, 2008 DTC 4126, 2008 TCC 350 -- attach -- Shares
Bossy v. The Queen, 2002 DTC 1763 (TCC) -- attach -- Shares
Leng v. The Queen, 2007 DTC 370, 2007 TCC 59 (Informal Procedure) -- attach -- Shares
Busby v. The Queen, 86 DTC 6018, [1986] 1 CTC 147 (FCTD) -- attach -- Shares
relatively isolated stock option transactions were on capital account
Gardiner v. Minister of National Revenue, 54 DTC 1015, [1954] CTC 24, [1964] S.C.R. 66 (SCC) -- attach -- Shares
trading down shareholdings held by former securities dealer
H.R. Whittall v. Minister of National Revenue, 67 DTC 5264, [1968] S.C.R. 432, [1967] CTC 377 -- attach -- Shares
investment dealer president realized taxable gain on shares of issuer to which he had provided marketing assistance
Osler, Hammond & Nanton Limited v. Minister of National Revenue, 63 DTC 1119, [1963] CTC 164, [1963] S.C.R. 432 -- attach -- Shares
shares received on underwriting generated business profit on sale 3 years later
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