Has anyone dealt with any Easement related items? I have a client who received payment for an easement on the land that he currently rents out. The easement is less than 20% of the total land and the payment is also less than 20% of the ACB of the land. Before I get ahead of myself - The client is bringing in all the legal documents today so that I can see exactly what was agreed upon; however, there are two cheque stubs: 1) clearly labelled “Consideration” and for a nominal amount and the other labelled “Option Payment” for $12,000 (again well below the ACB of the land). I will likely refer to my contact at Faber on this one but I thought it might be worth checking the community to see if anyone has any experience in this area.