Charbonneau Trust v. Quebec (Deputy Minister of Revenue), 2010 QCCA 400 -- attach -- Shares
resale of devise
Shares
B.W. Strassburger Limited v. The Queen, 2004 DTC 3255, 2004 TCC 614 -- attach -- Shares
McAdam v. The Queen, 78 DTC 6133, [1978] CTC 198 (FCA) -- attach -- Shares
share sale was pursuant to a business of developing mining properties
Weldon v. The Queen, 80 DTC 6224, [1980] CTC 301 (FCTD) -- attach -- Shares
partial sale of shares is indicative of a capital transaction/ share transactions generally are on capital account
Darke v. MNR, 76 DTC 6468, [1976] CTC 734 (FCTD) -- attach -- Shares
individual's transactions in 55 stocks in one year represented a business
Malka v. The Queen, 78 DTC 6144, [1978] CTC 219, [1978] CTC 219 (FCTD) -- attach -- Shares
McKinley v. MNR, 74 DTC 6138, [1974] CTC 170 (FCA) -- attach -- Shares
Burgess v. MNR, 73 DTC 5040, [1973] CTC 58 (FCTD) -- attach -- Shares
Western Wholesale Drug Ltd. v. The Queen, 77 DTC 5021, [1977] CTC 1 (FCTD) -- attach -- Shares
resale possibility was being explored when purchaser committed to the essential purchase terms
Forest Lane Holdings Ltd. v. The Queen, 90 DTC 6495, [1990] 2 CTC 305 (FCTD) -- attach -- Shares
short holds in junior resource companies by companies of stock brokers, gave rise to income gains
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