Mullen v. The Queen, 2012 DTC 1154 [at at 3358], 2012 TCC 139 (Informal Procedure) -- summary under Subparagraph 115(1)(a)(i)

By services, 28 November, 2015

The taxpayer's exercise of stock options while he was resident in China gave rise to taxable income in Canada because he had received those stock options while he was a Canadian resident in the course of his employment there.

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