solicits orders for sale in Canada

Zhu v. Canada, 2016 FCA 113 -- summary under Paragraph 253(b)

Full Title
Zhu v. Canada, 2016 FCA 113
Summary Under
Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b)
no appplication to sale on a U.S. exchange through a U.S. broker notwithstanding potential Canadian purchasers

The taxpayer, who ceased to be a resident of Canada when he resigned as CFO of a NASDAQ-listed corporation (Canadian Solar Inc., or “CSI”),...

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