The Queen v. Paxton, 97 DTC 5012 (FCA) -- attach -- Ownership
transfer to children pending sale closing
Ownership
Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA) -- attach -- Ownership
J. Sainsbury plc v. O'Connor, [1991] BTC 181 (C.A.) -- attach -- Ownership
shares subject to put-call
Philips Exports Ltd. v. Customs and Excise Commissioners, [1990] BTC 5082 (Q.B.D.) -- attach -- Ownership
transitory ownership recognized
S1-F3-C2 - Principal Residence -- attach -- Ownership
P-015 "Treatment of Bare Trusts under the Excise Tax Act". -- attach -- Ownership
September 1999 Gift Planning Symposium Round Table, Q. 2, No. 2000-M020417 -- attach -- Ownership
residual interest of settlor
24 March 1995 External T.I. 9501635 - PRINCIPAL RESIDENCE - LIFE ESTATE - BENEFICIAL OWNERSHIP -- attach -- Ownership
1993 Internal T.I. 9325537 F - Election Under Sub -- attach -- Ownership
30 March 1993 Income Tax Severed Letter 9329425 - Bene Ownership of P/R Separate from Ownership of Farm -- attach -- Ownership
cannot transfer beneficial interest of portion of land that has not received severance approval
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