Van de Velde v. The Queen, 2007 DTC 1314, 2007 TCC 533 (Informal Procedure) -- summary under Paragraph 7(1)(a)

By services, 28 November, 2015

RSUs (which Miller J. appeared to treat as securities) did not have their value included in his income until the time that his entitlement to them vested.

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Income Tax Act - s. 7(1)(a)
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Node
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338673
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