The taxpayer was found to have disposed of his stock option rights to a corporation for purposes of s. 7(1)(b) when he agreed to surrender them for a stipulated sum, notwithstanding that the stock option right did not survive such surrender by him.
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disposition of property to corporation even though property extinguished
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337172
Extra import data
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"field_legacy_header": "<strong><em>The Queen v. Harvey</em></strong>, 83 DTC 5098, [1983] CTC 63 (FCTD)",
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