Other
CIT Financial Ltd. v. The Queen, 2003 DTC 1138, 2003 TCC 544 -- attach -- Other
Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA) -- attach -- Other
Gilvesy v. The Queen, 96 DTC 1417, [1996] 3 CTC 2056 (TCC) -- attach -- Other
P113 – "Gifts and Income Tax" 2013 -- attach -- Other
Wolfe D. Goodman, "American Family Limited Partnerships as an Estate Planning Tool?", Goodman on Estate Planning, Vol. VI, No. 3, 1997, p. 447 -- attach -- Other
Hayhurst, "Transactions in Income and Capital Interests in Trusts", 1988 Conference Report, c. 38 -- attach -- Other
Wolfe D. Goodman, "Valuation of an Interest in a Discretionary Trust Under the Family Law Act", Goodman on Estate Planning, Vol. IV, No. 4, 1998, p. 464. -- attach -- Other
13 August 2013 External T.I. 2012-0471401E5 F - FMV - partnership interest -- attach -- Other
deferred tax liability re deferred (s. 34) partnership income recognition reduces partnership interest FMV
The Queen v. Schubert, 80 DTC 6366, [1980] CTC 497 (FCTD) -- attach -- Other
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