Former Business Property

Cases

Colbert v. The Queen, 94 DTC 6620 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency shareholder generally does not carry on business of corporation 132
Tax Topics - General Concepts - Personality 132
Tax Topics - General Concepts - Separate Existence 132

The Queen v. Augart, 92 DTC 6610 (FCTD)

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Buonincontri v. The Queen, 85 DTC 5277, [1985] 1 CTC 370 (FCTD)

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Words and Phrases
rent

See Also

Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159 (TCC), aff'd 98 DTC 6638 (FCA)

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Words and Phrases
use

Re Trizec (1986), 28 DLR (4th) 161 (Man. C.A.)

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Words and Phrases
land

Administrative Policy

4 November 2016 External T.I. 2016-0666901E5 - New Class 14.1 and replacement property rules

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(4) rollover lost on transition from ECP to Class 14.1 property 134

4 March 2015 External T.I. 2014-0550761E5 F - 44(1) et disposition partielle

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(f) inclusion of insurance proceeds applied to building repair 102
Tax Topics - Income Tax Act - Section 44 - Subsection 44(1) partial destruction of building 187
Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition - Paragraph (f) insurance proceeds received for destruction of part of building: compensation for property damaged rather than destroyed 70

2014 Ruling 2014-0523551R3 - Disposition of a Former Business Property

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22 May 2003 External T.I. 2003-001180 -

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25 June 1999 External T.I. 5-991106 -

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29 March 2000 External T.I. 2000-001280

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25 August 1994 T.I. 940084 (C.T.O. "P'ships as Related Persons")

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19 August 1994 T.I. 941617 (C.T.O. "Former Business Property")

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19 November 1991 Memorandum (Tax Window, No. 13, p. 12, ¶1599)

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7 October 1991 T.I. (Tax Window, No. 10, p. 11, ¶1502)

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13 December 1989 T.I. (May 1990 Access Letter, ¶1214)

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88 C.R. - Q.47

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