In the past, for every warrants I've exercised (not POET warrants).

I had to pay taxes on capital gains, which means:

I had a 0,10$ warrant

I exercised the warrant a specific day while the share price was 0,20$

I had to declare a 0,10$ capital gain even though i didn't sale the share the same day I've exercised.

Regards,

Note: Correct me If I was wrong