0808414 B.C. Ltd. v. The King, 2024 TCC 99, aff'd 2025 FCA 193 -- attach -- Other
FMV of equipment was not limited by the FMV of the business as a going concern
Other
Barwicz v. The King, 2024 TCC 93 -- attach -- Other
capital interest in discretionary personal trust had nil value
10 October 2003 Roundtable, 2003-0036865 F - TRANSFER DE POLICE D'ASSURANCE -- attach -- Other
FMV of critical illness policy takes refundable premium amount into account
Kufsky v. Canada, 2022 FCA 66 -- attach -- Other
property transfer amount not determined net of income taxes
7 February 2005 External T.I. 2004-0101421E5 F - Subsection 111(5.1) -- attach -- Other
depreciable assets’ value inferred from the share purchase price
EYEBALL NETWORKS INC. v. HER MAJESTY THE QUEEN, 2021 FCA 17 -- attach -- Other
note supported only by pref, then note, of a sister had full FMV
Mamdani Family Trust v. The Queen, 2020 TCC 93 -- attach -- Other
conventional hypothetical sale test of FMV could not be applied to valuing a dividend
8 July 2020 CALU Roundtable Q. 7, 2020-0842251C6 - Valuation of private company shares -- attach -- Other
special voting shares generally are not accorded value
8 July 2020 CALU Roundtable Q. 5, 2020-0842191C6 - Jointly owned policies - 70(5.3) -- attach -- Other
valuation of co-owned whole life policy
Miller v. The Queen, 2019 TCC 204 (Informal Procedure) -- attach -- Other
software was to be valued at its purchase price
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