5 January 2001 External T.I. 2000-0010905 F - Valuation - Freeze shares -- attach -- Shares
requirement to seek consent detracts to retraction detracts from FMV of freeze preferred shares
Shares
Harvard Properties Inc. v. The King, 2024 TCC 139 -- attach -- Shares
shares of company whose only assets were escrowed for an imminently-closing sale transaction did not have any value
2023 Ruling 2022-0958241R3 - Public Spin-Off Butterfly -- attach -- Shares
FMV of listed shares based on their 5-day VWAP pre-spin-off or post spin-off
16 December 2003 Internal T.I. 2003-0046167 F - Section 50- Shares of Insolvent Corporation50(1) -- attach -- Shares
shares of corporation that had ceased business and had no assets but had non-capital losses had a significant value
31 May 2004 Internal T.I. 2004-0077341I7 F - Déduction de 110(1)d) de la Loi -- attach -- Shares
market price is a prima facie indication of share FMV
Lauria v. The Queen, 2021 TCC 66 -- attach -- Shares
shares transferred 3 weeks prior to filing the IPO preliminary valued at a 40% “marketability” discount to the IPO value
30 March 2010 Internal T.I. 2010-0354391I7 F - P.VI.1:Rachat à l'enchère hollandaise modifiée -- attach -- Shares
purchase price established under modified Dutch auction represented the tendered shares’ FMV
25 August 2010 External T.I. 2010-0374231E5 F - Safe income allocation -- attach -- Shares
Compliance Programs Branch now providing advance guidance on valuation methodology
Shanda Games Ltd v Maso Capital Investments Ltd & Ors (Cayman Islands), [2020] UKPC 2 -- attach -- Shares
minority discount to minority bloc of public-company shares
626468 New Brunswick Inc. v. Canada, 2019 FCA 306 -- attach -- Shares
FMV of shares reduced by accrued, but not yet payable, corporate income tax on gains
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