Higgins v Revenue and Customs, [2019] EWCA Civ 1860 -- attach -- Ownership
period of ownership did not commence until closing of acquisition
Ownership
Singh v. The Queen, 2019 TCC 265 -- attach -- Ownership
markers of possession, use and risk applied in ascertaining beneficial ownership
Tina Korovilas, Drew Morier, "Non-Corporate Vehicles in the Foreign Affiliate Context", 2018 Conference Report (Canadian Tax Foundation), 20:1 – 114 -- attach -- Ownership
9 June 2011 Internal T.I. 2011-0395001I7 F - Co-propriété indivise d'un duplex -- attach -- Ownership
co-ownership interest is in the whole but valuation of the part occupied should reflect rights of exclusive possession
23 January 2012 External T.I. 2011-0409671E5 F - Propriété superficiaire -- attach -- Ownership
whether tenant had Quebec right of superficies to garage erected by it determined whether it was its property
Universo Home Construction Ltd. v. The Queen, 2019 TCC 87 (Informal Procedure) -- attach -- Ownership
construction company qualified as beneficial owner based on bearing costs and late-executed declaration of trust
30 March 2012 Internal T.I. 2011-0408311I7 F - Résidence principale -- attach -- Ownership
ownership of home generally follows legal title
Ellison v Sandini Pty Ltd, [2018] FCAFC 44 -- attach -- Ownership
family court order requiring the transfer of a portion of a larger bloc of shares likely did not result in a change in their beneficial ownership as the shares likely were not fungible
20 May 2014 External T.I. 2014-0517331E5 F - CII - exploitation agricole -- attach -- Ownership
co-owners entitled to pro rata ITCs
22 May 2014 External T.I. 2014-0519811E5 F - Droit d'usage au Québec pré-1991 -- attach -- Ownership
usufructuary of duplex unit was de facto owner thereof
Pages
