2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.4, 2016-0674831C6 F - Changement d'usage - duplex -- attach -- Property
duplex is single property
Property
Spezzano v. Canada, 2007 DTC 5580, 2007 FCA 294 -- attach -- Property
lease was part of building, not a separate capital asset
29 November 2016 CTF Roundtable Q. 8, 2016-0671501C6 - 55(2) clause 55(2.1)(b)(ii)(B) -- attach -- Property
cash is property for s. 55(2.1)(b) purposes
Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128 -- attach -- Property
"property" entails an exclusive right
Shaw v. The Queen, 89 DTC 5194, [1989] 1 CTC 386 (FCTD), aff'd 93 DTC 5213 (FCA) -- attach -- Property
Pe Ben Industries Co. Ltd. v. The Queen, 88 DTC 6347, [1988] 2 CTC 120 (FCTD) -- attach -- Property
contractual right was a property right or chose in action
La Capitale, Compagnie d'Assurance Générale v. Canada, 98 DTC 6428 (FCA) -- attach -- Property
Royal Bank of Canada v. Tuxedo Transport Ltd., 2000 DTC 6501 (BCCA) -- attach -- Property
Romkey v. Canada, 2000 DTC 6047 (FCA) -- attach -- Property
Vaillancourt v. The Queen, 91 DTC 5352 (FCTD) -- attach -- Property
Pages
