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Evans v. Canada (Attorney General), 2003 DTC 5329, 2003 FCA 218, aff'g sub nom. Bossy v. The Queen, 2002 DTC 1763, Docket: 2000-1817-IT-G (TCC) -- attach -- Shares

taxable gain on pref shares generated from transfer of consulting practices to the company

Read more about Evans v. Canada (Attorney General), 2003 DTC 5329, 2003 FCA 218, aff'g sub nom. Bossy v. The Queen, 2002 DTC 1763, Docket: 2000-1817-IT-G (TCC) -- attach -- Shares

Pollock v. The Queen, 90 DTC 6142, [1990] 1 CTC 196 (FCTD), aff'd 94 DTC 6050 (FCA) -- attach -- Shares

gains from shares acquired by an insider on the exercise of employee stock options had the same character as his other share-trading activities

Read more about Pollock v. The Queen, 90 DTC 6142, [1990] 1 CTC 196 (FCTD), aff'd 94 DTC 6050 (FCA) -- attach -- Shares

84 C.R. - Q.52 -- attach -- Shares

Read more about 84 C.R. - Q.52 -- attach -- Shares

Sullivan Estate v. The Queen, 90 DTC 6191, [1990] 1 CTC 170 (FCTD) -- attach -- Shares

Read more about Sullivan Estate v. The Queen, 90 DTC 6191, [1990] 1 CTC 170 (FCTD) -- attach -- Shares

Pitch v. MNR, 93 DTC 939, [1993] 2 CTC 2370 (TCC) -- attach -- Shares

Read more about Pitch v. MNR, 93 DTC 939, [1993] 2 CTC 2370 (TCC) -- attach -- Shares

Waylee Investments Ltd. v. CIR, [1990] BTC 543 (PC) -- attach -- Shares

Read more about Waylee Investments Ltd. v. CIR, [1990] BTC 543 (PC) -- attach -- Shares

Ellis v. The Queen, 2007 DTC 996, 2007 TCC 289, aff'd 2008 DTC 6230, 2008 FCA 92 -- attach -- Shares

Read more about Ellis v. The Queen, 2007 DTC 996, 2007 TCC 289, aff'd 2008 DTC 6230, 2008 FCA 92 -- attach -- Shares

Gervais v. The Queen, 2014 TCC 119, 2015 DTC 1026 [at at 105] -- attach -- Shares

rollover followed by immediate resale

Read more about Gervais v. The Queen, 2014 TCC 119, 2015 DTC 1026 [at at 105] -- attach -- Shares

IT-479R "Transactions in Securities" 29 February 1984 (archived) -- attach -- Shares

Read more about IT-479R "Transactions in Securities" 29 February 1984 (archived) -- attach -- Shares

IT-459 "Adventure or Concern in the Nature of Trade" -- attach -- Shares

Read more about IT-459 "Adventure or Concern in the Nature of Trade" -- attach -- Shares

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