Computation of Profit
Pollock v. The Queen, 94 DTC 6050, [1994] 1 CTC 3 (FCA) -- attach -- Computation of Profit
ACB-style addition for shares held on income account
Tuxedo Holding Co. Ltd. v. MNR, 59 DTC 1102, [1959] CTC 172 (Ex Ct) -- attach -- Computation of Profit
considertion paid for land was par value of shares issued
1994 A.P.F.F. Round Table, Q. 47, 5M08340 -- attach -- Computation of Profit
7 March 2001 External T.I. 2001-0068965 - CAPITAL PROPERTY V. INVENTORY -- attach -- Computation of Profit
stratifying an apartment building
2 March 2001 External T.I. 2001-0066515 - Interest-Free Loan - Bartering -- attach -- Computation of Profit
3 May 2000 External T.I. 1999-0013915 - STOCK OPTIONS TO INDEPENDENT CONTRACTORS -- attach -- Computation of Profit
15 July 2002 Internal T.I. 2002-0151247 - Stock Options Issued to Non-Employees -- attach -- Computation of Profit
no benefit at time of grant of incentive option to independent contractor
19 September 2001 External T.I. 2001-0092085 - Transfer of Obligation under Short Position -- attach -- Computation of Profit
assumption of short sale obligation triggered gain
16 April 2003 Internal T.I. 2002-0160807 - Foreign exchange - Hedged receivables -- attach -- Computation of Profit
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