Regan M. Williams, Appellant v. Her Majesty the Queen, Respondent, 97 DTC 887, [1997] 2 CTC 2151 (TCC) -- summary under Paragraph 7(1)(a)

By services, 28 November, 2015

When the taxpayer exercised stock option rights, he did so as nominee for others. Accordingly, he had not "acquired" (i.e., obtained for himself) the shares and, accordingly, was not taxable.

Topics and taglines
Topic
Income Tax Act - s. 7(1)(a)
Tagline
did not "acquire" (obtain for himself) the shares
Words and phrases
acquire
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338672
Extra import data
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