1 September 1994 External T.I. 9413775 - ELIGIBLE PROPERTY & CUM DIVIDENDS -- attach -- Property
right to accrued dividends is not separate property from the shares
Property
13 June 2023 External T.I. 2021-0891701E5 - Property used principally in a farming business -- attach -- Property
principal use test applied on a property-by-property basis notwithstanding Otteson
10 April 2003 Internal T.I. 2002-0177767 F - INDEMNITE RECUE PAR UN ARTISTE -- attach -- Property
the moral rights of an artist were property
Leonard v. Canada, 2022 FCA 195 -- attach -- Property
a mortgage securing a loan cannot be treated as a property separate from that loan
7 October 2022 APFF Roundtable Q. 12, 2022-0950691C6 F - Revenu de location - DPE -- attach -- Property
building treated as a single property for purposes of principal use test
27 January 2004 External T.I. 2003-0006025 F - Roulement d'une partie d'un bien -- attach -- Property
s. 70(6) can apply to a part interest in a single real property
28 April 2004 Internal T.I. 2004-0066991I7 F - Paiement incitatif -- attach -- Property
property “includes practically any type of economic interest”
15 March 2005 Internal T.I. 2004-0108721I7 F - Don d'une licence -- attach -- Property
excepting WIP, definition of property is no broader than term’s ordinary meaning
11 May 2007 External T.I. 2006-0214351E5 F - Transfert d'un droit de propriété -- attach -- Property
an occupied unit in a co-owned duplex can be designated as a principal residence
11 July 2007 External T.I. 2006-0206391E5 F - Choix du paragraphe 70(6.2) - société de personnes -- attach -- Property
each share, unlike a partnership unit, is a distinct property
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