Côté-Létourneau v. The Queen, 2010 DTC 1116 [at at 3092], 2007 TCC 91 -- summary under Paragraph 84.1(2)(a.1)

By services, 28 November, 2015

The Court rejected a submission of the taxpayers that shares issued to them by a corporation were not acquired by them: in order for them to acquire shares, there is no need for there to be a corresponding disposition of the shares.

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Income Tax Act - s. 84.1(2)(a.1)
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acquisition
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338948
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