Mr. Dev Patel has been employed for many years by a Canadian controlled private corporation.Several years ago, Mr. Patel was granted options to acquire 2900 shares of his employers stock for 14 per share. At the time the option was granted, the shares have a fair market value of 5 per share. On July 21, 2019, Mr. Patel exercises all of these options. At the exercise date, the fair market value of the shares were 19 per share. In February,