Depaoli v. The Queen, 96 DTC 1820, [1996] 3 CTC 2640 (TCC) -- summary under Subsection 44(5)

Summary Under
Tax Topics - Income Tax Act - Section 44 - Subsection 44(5)
maintaining farm land through other farmers' use was continued use of land

Prior to the expropriation of their 33-acre vacant property, which they intended to use on retirement to build a house and operate a farm, the...

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Words and Phrases
use