Eyeball Networks Inc. v. The Queen, 2019 TCC 150, rev'd 2021 FCA 17 -- attach -- Other
a promissory note that was backed only by intercompany debt was worthless
Other
15 June 2012 External T.I. 2012-0434761E5 F - Dons liés à une police d'assurance-vie -- attach -- Other
7 factors to be considered in valuing a donated life insurance policy
Kaul v. The Queen, 2019 TCC 17 -- attach -- Other
art work was donated at a FMV equal to its cost rather than appraised value
Stewart v. The Queen, 2019 TCC 22 -- attach -- Other
mortgage issued in a scam had full FMV
Commissioner of State Revenue v Placer Dome Inc., [2018] HCA 59 -- attach -- Other
discounted cash flow valuation undervalued resource lands and residual valuation overstated goodwill
Morrison v. The Queen, 2018 TCC 220, aff'd sub nom. Eisbrenner v. Canada, 2020 FCA 93 -- attach -- Other
Ontario list price of generic pharmaceuticals substantially exceeded their FMV in the international market
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51 -- attach -- Other
processing assets of mining company were more valuable than its mining assets
Peter Neelands, Suzy Lendvay, "Valuation of IP based on a royalty stream", The Lawyer's Daily (LexisNexis Canada), January 24, 2018 -- attach -- Other
SRI Homes Inc. v. The Queen, 2014 DTC 1185 [at 3693], 2014 TCC 180 -- attach -- Other
full repayment of shareholder loan, subsequent to its sale for less than book value, was not anticipated
Lupien v. The Queen, 2016 TCC 2 -- attach -- Other
distributor earning significant relative profits had no transferable goodwill where no evidence of long-term distributorship agreement
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