Pardee Equipment Ltd. v. R., 97 DTC 5279, [1997] 3 C.T.C. 451 (FCTD) -- attach -- Ownership
"consignment" was true sale given that equipment could not be returned
Ownership
Fortin & Moreau Inc. v. The Queen, 90 DTC 1450, [1990] 1 CTC 2583 (TCC) -- attach -- Ownership
22 July 2013 GST/HST Interpretation 145125 - Condominium units and the exclusions to the definition of residential complex -- attach -- Ownership
is real property partnership property?
D.M. Sherman, "When Does 'Ownership' Pass?", GST & Commodity Tax, Vol. XII, No. 6, July/August 1998, p. 45. -- attach -- Ownership
Bies, "Agency and Canadian Income Tax Law", 1982 Conference Report, p. 927. -- attach -- Ownership
Saltman, Tobin, "Tax Ownership: The Corporate Consequences in Canada", Committee N Taxation, Section on Business Law, International Bar Association, Annual Conference, September 23, 1992. -- attach -- Ownership
Joel A. Nitikman, "Who Owns What When: A Commentary on Paxton v. The Queen", Business Vehicles, Vol. IV, No. 2, 1998, p. 190. -- attach -- Ownership
Morris, Pisen, "Tax Court Examines 'Reciprocal' Options", National Real Estate Reporter, November 1992 -- attach -- Ownership
Brown, "The Transfer of Property on Death: Ownership, Control and Vesting", 1994 Canadian Tax Journal, Vol. 42, No. 6, p. 1449. -- attach -- Ownership
Vineland Quarries and Crushed Stone Ltd. v. MNR, 66 DTC 5092, [1966] CTC 69 (Ex Ct), briefly aff'd 67 DTC 5283 (SCC) -- attach -- Ownership
Pages
