Singh v. The Queen, 2019 TCC 265 -- summary under Ownership

Summary Under
Tax Topics - General Concepts - Ownership
markers of possession, use and risk applied in ascertaining beneficial ownership

Before finding that there had been a transfer to the taxpayer of ½ of the beneficial ownership of the family home for s. 160 purposes from her...

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Words and Phrases
beneficial ownership
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) beneficial ownership in light of control, financing burden and title/cascading application available 512
Tax Topics - General Concepts - Fair Market Value - Land FMV of home potentially reduced by spouse continuing to live there 74