Former Business Property
19 August 1994 External T.I. 9416175 - FORMER BUSINESS PROPERTY -- attach -- Former Business Property
25 August 1994 Ministerial Correspondence 940084B - P'SHIPS AS RELATED PERSONS -- attach -- Former Business Property
4 March 2015 External T.I. 2014-0550761E5 F - 44(1) et disposition partielle -- attach -- Former Business Property
part of building treated as former business property
2014 Ruling 2014-0523551R3 - Disposition of a Former Business Property -- attach -- Former Business Property
industrial use by related lessee
7 October 1991 T.I. (Tax Window, No. 10, p. 11, ¶1502) -- attach -- Former Business Property
Buonincontri v. The Queen, 85 DTC 5277, [1985] 1 CTC 370 (FCTD) -- attach -- Former Business Property
rental income was income from property
Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159, [1996] 1 CTC 2904 (TCC), aff'd 98 DTC 6638 (FCA) -- attach -- Former Business Property
holding for future use was not use
88 C.R. - Q.47 -- attach -- Former Business Property
13 December 1989 T.I. (May 1990 Access Letter, ¶1214) -- attach -- Former Business Property
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