Words and Phrases - "enjoyment"
Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure)
The taxpayer, who did not like to golf, was required by his employer to belong to a golf club. He used the facilities only very occasionally. The...
Words and Phrases
enjoymentWindrim v. The Queen, 91 DTC 5221, [1991] 1 CTC 271 (FCTD)
The taxpayer, who purchased 17.6 acres of land knowing that it could not be subdivided, and who lived on the land for several years in a mobile...
Words and Phrases
enjoymentLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia | expropriation and tax legislation not in pari materia | 38 |
Augart v. The Queen, 93 DTC 5205, [1993] 2 CTC 34 (FCA)
The taxpayer was entitled to the principal residence exemption on the capital gain arising on the sale, under threat of expropriation, to the...
Words and Phrases
enjoyment