Words and Phrases - "value"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Steen v. The Queen, 86 DTC 6498, [1986] 2 CTC 394 (FCTD), aff'd 88 DTC 6171, [1988] 1 CTC 256 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a)

An employee "acquires" shares pursuant to a stock option agreement at the time he exercises his option to purchase shares from his corporate...

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Words and Phrases
value
Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Shares 113