British Columbia v. 1184369 B.C. Ltd., 2024 BCCA 380 -- attach -- Land
BC courts generally do not accept municipal assessed value as evidence of FMV
Land
PWC, "Tax Insights: Canada Revenue Agency confirms that fair market value of newly constructed residential complexes includes GST/HST", Issue 2024-10, 22 March 2024 -- attach -- Land
FMV of newly-constructed residence should have the GST/HST backed out
2021 Ruling 2020-0847671R3 F - Transfert d'un immeuble -- attach -- Land
no demurral re a property’s FMV being suppressed by long-term leases with nil net rents
Carvest Properties Limited v. Canada, 2022 FCA 124 -- attach -- Land
the relevant valuation unit in an apartment building for ETA s. 191(1) self-assessment purposes was each rental unit
25 March 2021 CBA Commodity Taxes Roundtable, Q.2 -- attach -- Land
CRA will assign a second appraiser on an appraisal appeal, who reviews the original appraisal
Godcharles v. Agence du revenu du Québec, 2021 QCCA 1843 -- attach -- Land
goodwill portion of retirement residences business determined as the residual from valuing the residence using the cost method
Carvest Properties Limited v. The Queen, 2021 TCC 21, aff'd 2022 FCA 124 -- attach -- Land
rental apartment building units that were registered as condo units for municipal tax purposes were to be valued based on comparable condo sales
27 February 2020 CBA Roundtable, Q.15 -- attach -- Land
sales of used apartment buildings used as comparables for cap rate purposes may reflect embedded GST/HST
Godcharles v. Agence du revenu du Québec, 2020 QCCQ 2219, aff'd 2021 QCCA 1843 -- attach -- Land
retirement home valued using cost method with residual to goodwill
Singh v. The Queen, 2019 TCC 265 -- attach -- Land
FMV of home potentially reduced by spouse continuing to live there
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