Ownership
Leclair v. The Queen, 2011 DTC 1328 [at at 1859], 2011 TCC 323 -- attach -- Ownership
retroactive repudiation of gift
Alberta Power (2000) Ltd. v. The Queen, 2009 DTC 1514, 2009 TCC 412 -- attach -- Ownership
person with the benefits and burdens of ownership was the beneficial owner
Andrews v. The Queen, 2007 DTC 901, 2007 TCC 312 (Informal Procedure) -- attach -- Ownership
beneficial but not registered owner of auto entitled to CCA
Goldcorp Exchange Ltd & Ors v. Leggett & Ors, [1994] UKPC 3, [1995] 1 AC 74 -- attach -- Ownership
no ownership of unascertained goods (a mere contractual right to delivery of unallocated gold was not a proprietary interest it)
Greenway v. The Queen, 91 DTC 5251, [1991] 1 CTC 445 (FCTD) -- attach -- Ownership
conditions precedent not yet fulfilled
1056 Enterprises Ltd. v. The Queen, 89 DTC 5287, [1989] 2 CTC 1 (FCTD) -- attach -- Ownership
Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD) -- attach -- Ownership
owner of continually changing linefill
Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD) -- attach -- Ownership
doctors were property owners notwithstanding holding of title by trustees
Irving Oil Ltd. v. The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA) -- attach -- Ownership
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