1) Yes the discount is taxable and would be on your T4.
2) correct - Your ACB should be your acquisition cost + the discount in order to avoid double taxation. Or simply the number of shares x the FMV (51.92 USD) at the time of purchase (which should be the same amount)
3) There is no short term concept in Canada, but yes there would capital gain/loss.
Could you please help with 2.
