2017 Ruling 2017-0699201R3 - Cross-border Butterfly -- attach -- Adjusted Cost Base
full cost of property acquired under 4-party exchange
Adjusted Cost Base
20 March 2013 External T.I. 2012-0442571E5 F - Coût d'acquisition d'un terrain -- attach -- Adjusted Cost Base
cost of land acquired from developer equal to total barter value minus amounts allocated to Classes 8 and 17
Plains Midstream Canada ULC v. The Queen, 2017 TCC 207, aff'd 2019 FCA 57 -- attach -- Adjusted Cost Base
ACB addition based on future amount payable rather than much lower FMV
The Armour Group Limited v. The Queen, 2017 TCC 65, aff'd 2018 FCA 134 -- attach -- Adjusted Cost Base
payment made to ground lessor was capital expenditure for a capital asset (the ground leasehold interest)
14 March 2016 Internal T.I. 2015-0609671I7 - Earnout, Amalgamation, Cost of Shares and ECE -- attach -- Adjusted Cost Base
earnout payments an addition to cost of shares which had since disappeared
Coast Capital Savings Credit Union v. Canada, 2016 FCA 181 -- attach -- Adjusted Cost Base
no bifurcation of inflated purchase price between FMV cost and benefit conferral
22 March 2016 Internal T.I. 2013-0506561I7 - Property acquired on a return of capital -- attach -- Adjusted Cost Base
FMV cost of contributed or distributed property
Turner v. The Queen, 2016 TCC 77 (Informal Procedure) -- attach -- Adjusted Cost Base
interest added to ACB
84 C.R. - Q.63 -- attach -- Adjusted Cost Base
Eskandari v. The Queen, 2007 DTC 1406, 2007 TCC 419 (Informal Procedure) -- attach -- Adjusted Cost Base
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