Land

Table of Contents

Cases

Colubriale c. La Reine, 2006 DTC 2577, 2004 TCC 578

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) "ought to have known" rather than "intent" standard 112

Schippmann Estate v. Schippmann, 2001 DTC 5598 (BCCA)

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Reiss Estate v. Canada, 99 DTC 5429 (FCA)

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Ondrey v. The Queen, 98 DTC 6023 (FCTD)

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Bridges Brothers Ltd. v. The Queen, 89 DTC 5255 (FCTD)

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Deconinck v. The Queen, 88 DTC 6410, [1988] 2 CTC 213 (FCTD)

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Haslam v. The Queen, 88 DTC 6081, [1988] 1 CTC 153 (FCTD)

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Doral Holdings Ltd. v. The Queen, 87 DTC 5258, [1987] 1 CTC 398 (FCTD)

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Kelly v. Kelly (1986), 2 R.F.L. (2d) 1 (Ont HC)

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Re Restfulcare Inc. (1986), 53 OR (2d) 673 (C.A.)

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Dominion Metal & Refining Works Ltd. v. The Queen, 86 DTC 6311, [1986] 2 CTC 47 (FCTD)

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Henderson v. Executors of Karmel, [1984] BTC 330 (HC)

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Salt v. The Queen, 84 DTC 6395, [1984] CTC 414 (FCTD)

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Saskin v. The Queen, 84 DTC 6411, [1984] CTC 463 (FCTD)

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Kusch v. The Queen, 84 DTC 6117, [1984] CTC 108 (FCTD)

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Bibby Estate v. The Queen, 83 DTC 5148, [1983] CTC 121 (FCTD)

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Smith v. The Queen, 83 DTC 5085, [1983] CTC 69 (FCTD)

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Community Shopping Developments Ltd. v. The Queen, 83 DTC 5071, [1983] CTC 60 (FCTD)

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Hunka v. The Queen, 83 DTC 5051, [1983] CTC 31 (FCTD)

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Elworthy v. The Queen, 82 DTC 6067, [1982] CTC 62 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 68 40

Neder v. The Queen, 82 DTC 6022, [1981] CTC 501 (FCA)

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Pappas Estate v. The Queen, 81 DTC 5178, [1981] CTC 266 (FCTD)

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Neder v. The Queen, 80 DTC 6348, [1980] CTC 511 (FCTD)

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The Queen v. Mitosinka, 78 DTC 6432, [1978] CTC 664 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Principal Residence 83

See Also

1542921 Alberta Ltd v Calgary (City), 2018 ABQB 607

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Beaudet v. The Queen, 2014 TCC 52

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) FMV of newly-constructed building equal to direct and indirect costs and excluded developer's profit margin 291

Henco Industries Limited v. The Queen, 2014 DTC 1161 [at 3528], 2014 TCC 192

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence parol evidence rule not applying to surrounding evidence/press releases admitted 227
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) compensation received in course of business but not in course of earning income 184
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital payment to withdraw from business was not an eligible capital amount 138
Tax Topics - Income Tax Act - Section 23 - Subsection 23(1) land ceased to be inventory through sterilization rather than business cessation 176
Tax Topics - Income Tax Act - Section 3 compensation payment for destroyed business was non-taxable 163
Tax Topics - Income Tax Act - Section 9 - Compensation Payments compensation payment for destroyed business was non-taxable 163

Vine Estate v. The Queen, 2014 DTC 1088 [at 3130], 2014 TCC 64

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence expert tainted by reading previous reports 105

Desjardins v. The Queen, 2010 TCC 521 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) new apartment building valued at cost rather than lower income-based valuation 204

Boulet v. The Queen, 2010 DTC 1015 [at 2602], 2009 TCC 261

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) benefit conferred when shareholder receives unconditional right thereto, rather than when such right subsequently exercised 348
Tax Topics - Income Tax Act - Section 54 - Principal Residence 61

Nauss v. The Queen, 2005 DTC 1370, 2005 TCC 488 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(5) 148

Morneau v. The Queen, 98 DTC 2199 (TCC)

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Administrative Policy

GST/HST Policy Statement P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) March 1998

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) 66

24 March 1995 T.I. 950163 (C.T.O. "Principal Residence - Life Estate - Beneficial Ownership")

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24 March 1992 T.I. 920203 (March 1993 Access Letter, p. 76, ¶C109-126)

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