Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure) -- summary under Personal-Use Property

Summary Under
Tax Topics - Income Tax Act - Section 54 - Personal-Use Property
each donated dried insect was separate property

Hogan J found that dried insects donated by the taxpayer to Laval University were individually appraised and did not "form an unbreakable set,"...

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Words and Phrases
use primarily