Hill-Clark-Francis Limited v. Minister of National Revenue, 63 DTC 1211, [1963] CTC 337, [1963] S.C.R. 452 -- attach -- Shares
intention at time of acquiring option to acquire subject corporation as subsidiary was shortly thereafter reversed
Shares
86 C.R. - Q.20 -- attach -- Shares
May 1995 Tax Executive Institute Round Table, Q. 19 -- attach -- Shares
Wong v. The Queen, 2013 DTC 1114 [at at 606], 2013 TCC 130 (Informal Procedure) -- attach -- Shares
an individual's 600 trades over 5 years represented a business
25 October 1991 T.I. (Tax Window, No. 12, p. 10, ¶1554) -- attach -- Shares
25 August 1992 T.I. (Tax Window, No. 23, p. 13, ¶2153) -- attach -- Shares
Grohne v. The Queen, 89 DTC 5220, [1989] 1 CTC 434 (FCTD) -- attach -- Shares
taxpayer had not previously acted as a promoter
Income Tax Technical News, No. 7, 21 February 1996 (cancelled) -- attach -- Shares
retention of shares' capital property character on intercorporate rollover transactions
Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD) -- attach -- Shares
isolated but quick resale of listed shares by individual was on capital account
Atwater Western Corp. v. MNR, 70 DTC 6312, [1970] CTC 472 (Ex Ct) -- attach -- Shares
prima facie subscribing for shares in a company for a new business is on capital account
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