Property
QEW 427 Dodge Chrysler (1991) Inc. v. Minister of Revenue (2000), 49 OR (3d) 776 (S CT J), aff'd (2002), 50 OR (3d) 460 (S Ct J, Div Ct), 2002 DTC 7228 -- attach -- Property
Roth v. The Queen, 2005 DTC 1570, 2005 TCC 484, aff'd 2007 DTC 5222, 2007 FCA 38 -- attach -- Property
knowhow not propery
Winsor v. The Queen, 2008 DTC 2116, 2007 TCC 692 -- attach -- Property
fishing licence was property based on administrative law rights
Carson v. The Queen, 2014 DTC 1006 [at at 2520], 2013 TCC 353 (Informal Procedure) -- attach -- Property
donated space must constitute an enforceable right in order to be property
O'Brien v. Benson's Hosiery (Holdings) Ltd. (1979), 53 TC 241 (HL) -- attach -- Property
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) -- attach -- Property
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