Transalta Corporation v. The Queen, 2012 DTC 1106 [at at 3044], 2012 TCC 86 -- summary under Payment & Receipt

By services, 28 November, 2015

Margeson J. accepted (at para. 99) that employees to whom the taxpayer issued shares in payment of bonuses to them gave consideration equal to the full value of those share "on the basis of past unremunerated services rendered to the Appellant."

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past services
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333013
Extra import data
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