In 2013-0513771I7, the taxpayer asked whether paragraph 6(1)(a) and subsections 15(1), 56(2) and 56(4) would apply to a situation where employee stock options were issued by a public corporation to the shareholder of a private corporation that provides services to the public corporation. The CRA gave its view that subsections 56(2) and 56(4) would apply to the shareholder of the private corporation, subsection 15(1) would apply to the private corporation, and paragraph 6(1)(a) would apply to the employee.