Charron v. Agence du revenu du Québec, 2021 QCCQ 12137 -- attach -- Adjusted Cost Base
municipal and school taxes, insurance, electricity and interest incurred from building permit to being inhabitable were capitalized
Adjusted Cost Base
21 June 2021 External T.I. 2019-0815871E5 F - 83(2)b) and cost -- attach -- Adjusted Cost Base
promissory note issued in satisfaction of a capital dividend has full cost
6 October 2006 Roundtable, 2006-0197031C6 F - Obligation achetée à prime -- attach -- Adjusted Cost Base
premium paid on secondary purchase of bond is part of bond ACB
6 January 2009 Internal T.I. 2008-0301721I7 F - Frais judiciaires et droit de propriété -- attach -- Adjusted Cost Base
survey costs to remedy problems on previous land acquisition were addition to land ACB
Lockwood Financial Ltd. v. The Queen, 2020 TCC 128 -- attach -- Adjusted Cost Base
value of shares included in fee income established their ACB
20 November 2009 External T.I. 2009-0332351E5 F - Crédit d'impôt pour la rénovation domiciliaire -- attach -- Adjusted Cost Base
cost of renovation includes GST/HST
3 May 2010 Internal T.I. 2010-0359631I7 F - Dépenses liées à une résidence non habitée -- attach -- Adjusted Cost Base
property taxes not added to ACB of inherited property before its sale
D’Anjou v. The Queen, 2019 TCC 208 -- attach -- Adjusted Cost Base
land ACB not increased by municipal taxes or interest
15 November 2012 External T.I. 2012-0461291E5 F - Frais judiciaires pour clarifier une servitude -- attach -- Adjusted Cost Base
no comment on whether legal costs to avoid expanded easement were ACB addition
Devon Canada Corporation v. The Queen, 2018 TCC 170 -- attach -- Adjusted Cost Base
"cost" implies the acquisition of an asset
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