3 March 2015 External T.I. 2014-0519981E5 F - Donation avec charge / Gift with a charge -- attach -- Property
real estate property is one property
Property
Huston v. MNR, 61 DTC 1233, [1961] CTC 414 (Ex.Ct.) -- attach -- Property
Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303, [1967] CTC 452 (Ex Ct) -- attach -- Property
Rapistan Canada Ltd. v. MNR, 74 DTC 6426, [1974] CTC 495, briefly aff'd 76 DTC 6177, [1976] CTC 296 (SCC) -- attach -- Property
Industrial Development Bank v. Valley Dairy Ltd., 53 DTC 1027, [1953] CTC 132 (Ont. S.C.) -- attach -- Property
Douglas S. Ewens, Michael J. Flatters, "Toward a more Coherent Theory of Dispositions", 1995 Canadian Tax Journal, Vol. 43, No. 5, p. 1377 -- attach -- Property
Wilson, "Tax Treatment of Development, Acquisition, and Transfer of Technology", 1983 Conference Report, pp. 857-867 -- attach -- Property
Murphy v. The Queen, 80 DTC 6314, [1980] CTC 386 (FCTD) -- attach -- Property
included right to be included in class of discretionary beneficiaries
Minister of Revenue (Ontario) v. McCreath, [1976] CTC 178, [1977] 1 SCR 2 -- attach -- Property
The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA) -- attach -- Property
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