26 July 2024 External T.I. 2024-1014761E5 - Replacement property rules -- attach -- Former Business Property
vacant land which previously had been rented-out did not qualify as a “former business property” for s. 44 purposes
Former Business Property
Gestions Calce Ltée v. Agence du revenu du Québec, 2019 QCCQ 7377 -- attach -- Former Business Property
property was used more than 50% in active business of related lessee given actual use (in excess of written lease terms)
S3-F3-C1 - Replacement Property -- attach -- Former Business Property
4 November 2016 External T.I. 2016-0666901E5 - New Class 14.1 and replacement property rules -- attach -- Former Business Property
farm quota or other former ECP excluded
Re Trizec (1986), 28 DLR (4th) 161 (Man. C.A.) -- attach -- Former Business Property
land included air rights
The Queen v. Augart, 92 DTC 6610, [1992] 2 CTC 412 (FCTD) -- attach -- Former Business Property
Colbert v. The Queen, 94 DTC 6620, [1994] 2 CTC 345 (FCTD) -- attach -- Former Business Property
19 November 1991 Memorandum (Tax Window, No. 13, p. 12, ¶1599) -- attach -- Former Business Property
25 June 1999 External T.I. 9911065 - MEANING OF FORMER BUSINESS PROPERTY -- attach -- Former Business Property
29 March 2000 External T.I. 2000-0012805 - REPLACEMENT PROPERTY LEASEHOLD INTEREST -- attach -- Former Business Property
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