对于根据或有对价安排出售的股份，加拿大税务局颁布了优惠的行政性政策，允许出售方利用成本回收方法，申报出售收益，避免第12（1）（g）条规定的情形。
The CRA has a helpful administrative policy on shares sold subject to an earn-out, which allows the seller to use the cost recovery method to report the sale proceeds and to avoid section 12(1)(g).
对于根据或有对价安排出售的股份，加拿大税务局颁布了优惠的行政性政策，允许出售方利用成本回收方法，申报出售收益，避免第12（1）（g）条规定的情形。
The CRA has a helpful administrative policy on shares sold subject to an earn-out, which allows the seller to use the cost recovery method to report the sale proceeds and to avoid section 12(1)(g).
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