Warren Pashkowich, Daniel Bellefontaine, "Participation-Based Payments: What Are They and How are They Taxed", 2017 Conference Report (Canadian Tax Foundation), 9:1-25

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g)

Whether the referenced property is restricted to property that was sold (pp. 9:9-10)

[T]he the inclusion of the definite article “the”...

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Summary Under
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.3) - Subparagraph 88(1)(c.3)(i)

Potential treatment of earnout as substituted property (p. 9: 12)

[T]here can be a denial of the bump where property distributed on the...

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