Bosa Bros. Construction Ltd. v. The Queen, 96 DTC 6193 (FCTD)

The taxpayer acquired all the shares of a corporation ("Topaz"), whose ability to take an inventory write-down for an apartment building depended...

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Prior to the acquisition by the taxpayer of the shares of another taxable Canadian corporation ("Topaz"), Topaz acquired from its then parent...

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The construction and development of properties was found to be the taxpayer's ordinary business and, accordingly, interest-free advances made by...

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Interest-free advances that the taxpayer made to its U.S. subsidiary were found not to have been made to earn income (e.g., acquiring a product or...

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The taxpayer, which owned five revenue-producing properties, entered into an agreement to purchase a property comprising two apartment towers (the...

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