568864 B.C. Ltd. v. The Queen, 2014 TCC 373 -- attach -- Ownership
beneficial ownership in patents
Ownership
Mariano v. The Queen, 2015 DTC 1209 [at at 1331], 2015 TCC 244 -- attach -- Ownership
no acquisition of unascertained property
Olympia Trust Company v. The Queen, 2014 TCC 372, aff'd 2015 DTC 5134 [at 6411], 2015 FCA 279 -- attach -- Ownership
RRSP trustee, not annuitant, was the "purchaser"
Low v. The Queen, 93 DTC 927, [1993] 2 CTC 2227 (TCC) -- attach -- Ownership
IRC v. Gray, [1994] BTC 8034 (CA) -- attach -- Ownership
partner had undivided interest in farming partnership property
Disher-Winslow Products Ltd. v. MNR, 52 DTC 27 (TAB) -- attach -- Ownership
registered shareholder of share held on behalf of another was not its owner
Tétrault v. MNR, 92 DTC 2240, [1992] 2 CTC 2787, [1992] 2 CTC 2125, [1992] DTC 2235 (TCC) -- attach -- Ownership
Tri-Star Leasing (London) Inc. v. MNR, 92 DTC 1786, [1992] 2 CTC 2099 (TCC) -- attach -- Ownership
Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380, [1991] 2 CTC 2795 (TCC) -- attach -- Ownership
lessee with purchase option not the beneficial owner
Degeer v. Canada, 2001 DTC 5385, 2001 FCA 152 -- attach -- Ownership
self-cancelling double title transfers
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