12 January 2011 Internal T.I. 2010-0375801I7 F - Bien agricole admissible détenu avant 1987 -- attach -- Property
property status of Quebec lands divided into cadastral lots was analyzed on a lot-by-lot basis
Property
8 October 2010 Roundtable, 2010-0373461C6 F - Retrait d'une société de personnes -- attach -- Property
partnership unit is not separate property from other units
21 February 2012 External T.I. 2011-0417471E5 F - Changement d'usage - paragraphe 45(3) -- attach -- Property
immovable (including a duplex used 2 different ways) is considered a single property unless subdivided
Commissioner of State Revenue v Placer Dome Inc., [2018] HCA 59 -- attach -- Property
protean nature of property concept
Aitchison Professional Corporation v. The Queen, 2018 TCC 131 -- attach -- Property
(foregone) right to negotiate a significant salary was not property
Iberville Developments Limited v. The Queen, 2018 TCC 102, aff'd 2020 FCA 115 -- attach -- Property
only one interest in a partnership
20 January 2014 External T.I. 2013-0503871E5 F - Vente d'une érablière -- attach -- Property
maple syrup production quota is property if it is property under civil law
6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 10, 2017-0705201C6 F - Capital loss - repayment of loan -- attach -- Property
foreign currency is not property for purposes of the suspended-loss rules
6 October 2017 APFF Roundtable Q. 16, 2017-0709161C6 F - Résidence principale sur une terre agricole -- attach -- Property
non-severable farm is a single indivisible property
6 October 2014 External T.I. 2014-0543751E5 F - Rollover of a part of an interest in a partnership -- attach -- Property
partnership interest is one property - but fraction thereof also is property if transferred
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