1 December 2009 External T.I. 2009-0307821E5 - TFSA Contributions - Options and Warrants -- summary under Options

What are the tax consequences of an employee stock option being contributed to a TFSA? CRA responded:

[T]he property must be contributed to the TFSA at its fair market value (FMV)... . The CRA is of the view that the intrinsic value of a warrant, option, or similar right is not reflective of the property's FMV.

Topics and taglines
Topic
General Concepts - Fair Market Value - Options
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
316142
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
341227
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": "1 December 2009 T.I. 2009-0307821E5 [in-the-money value not reflective of option value]"
}