Stack v. T. Eaton Co., [1902] O.J. No. 155 (Div. Ct.) -- attach -- Real Property
tests for a fixture
Real Property
Re City of Ottawa v. Ottawa Electric Railway Co., [1922] O.J. No. 189, 52 O.L.R. 664 (Supreme Court, App. Div’n) -- attach -- Real Property
equipment intended for use as machines
Ontario Hydro v. Ontario (Ministry of Revenue), [1996] O.J. No. 333, 60 A.C.W.S. (3d) 1080, aff’d on other grounds [1999] O.J. No. 1723, 44 O.R. (3d) 1, 120 O.A.C. 184, 88 A.C.W.S. (3d) 507 -- attach -- Real Property
microwave equipment which did not improve a building was not fixtures
GST M 300-2 "Taxable Supplies" under "Supply" -- attach -- Real Property
GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001 -- attach -- Real Property
26 July 1994 Headquarters Letter RITS 11950-1 -- attach -- Real Property
density rights not real property
Terry G. Barnett, "The 'Dirt' on Residential Real Estate", September 2011 CICA Commodity Tax Symposium Papers -- attach -- Real Property
Pages
