Real Property
7 April 2022 CBA Roundtable, Q.3 -- attach -- Real Property
two annexation tests for determining whether personal property has become a fixture
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999) -- attach -- Real Property
18 January 1995 Headquarters Letter No. 11634-2 -- attach -- Real Property
leasehold interest is real property
23 March 2017 CBA Commodity Taxes Roundtable, Q.20 -- attach -- Real Property
purchase contract was real property
20 February 1996 Interpretation File No. 11870-1 -- attach -- Real Property
real property includes licences and restrictive covenants
Zellstoff Celgar Limited v. British Columbia, 2014 BCCA 279 -- attach -- Real Property
pulp mill equipment was permanently annexed and for use of land
Turismo Industries Ltd. v. Kovacs (1976), 72 D.L.R. (3d) 710 (B.C.C.A.) -- attach -- Real Property
equipment was annexed for manufacturing rather than realty use
La Salle Recreations Ltd. v. Canadian Camdex Investments Ltd. (1969), 4 D.L.R. (3d) 549 (B.C.C.A.) -- attach -- Real Property
“permanent” is less than forever
Haggert v. Town of Brampton (1897), 28 S.C.R. 174, 1897 CanLII 14 -- attach -- Real Property
objects permanently affixed to enhance the premises are fixtures
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